This materialist doctrine, if the meaning of our author be accurately understood, is further confirmed by the method he proposes for carrying on the investigation respecting the nature of things. He who desires to penetrate deeply into such a sublime science must have recourse to the help of meditation. Having selected an object, he considers it by the means of _witekka_. He passes successively through the ideas and impressions he derives from the contemplation of such an object. He then says to himself: the ideas obtained by means of _witekka_, or the first degree of dzan, or meditation, are nothing but _nam-damma_, since their nature is to offer themselves to the _arom_, as the thought to its object. But where is the seat of that _arom_? It resides in the substance of the heart, which, in reality, affords asylum both to it and to the _nam-damma_. It is nowhere else to be found. But what is the heart? Whence does it come? By what is it formed? To these three questions we answer, that the heart is composed of the four elements. It is but one and the same thing with them. This startling doctrine is explicit, and excludes at once the idea of a spiritual substance. Our author has now reached the elements of the parts constituting all that exists with a form. He boldly asserts that all that has an existence is but an aggregate of earth, water, fire, and air; all the forms are but modifications and combinations of the four elements. The bare enumeration of this general principle is not sufficient to satisfy our philosopher. He wishes to know and explain the reason of everything. Here begins an analysis entirely unknown to our chemists and philosophers of the west. The body is divided into thirty-two parts, which are often enumerated in formulas of prayer by pious Buddhists. Each of these thirty-two parts is subdivided into forty-four. The hair, how slender soever it appears, is submitted to that minute analysis. The result of this subtle division is to show what is the proportion of each element that enters into the formation of these atomical parts. We have not the patience to write down these uninteresting details, nor do we believe that the reader will be displeased if we spare him the trouble of going over such worthless nomenclature. There is another division of matter, or body, into forty-two parts, called _akan_. This is based upon the distinction of the four elements that enter unequally into the formation of the body; twenty parts belong to the earth, twelve to water, six to fire, and six to wind. Then again the body is divided into sixty parts; the division is based upon the distinction of the ten constitutive parts belonging to each of the senses, as it will be hereafter explained. The object which Buddhist philosophers have in view in entering into so many divisions and subdivisions of the forms of the body is to prove, in their opinion to demonstration, that, by the nicest analysis of every part of the body,