The three places above those of Nats, called Brahma-parisitsa, Brahmah-parau-hita, Maha-Brahma, are occupied by the contemplatives who have reached the first step of Dzan, or meditation. The three following, Pareitta-ba, Appa-ma-naba, Appa-sara, are tenanted by the beings who have attained the second degree of contemplation. The three next to those just enumerated are: Paweitta-sou-ba, Appa-mana-sou-ba, Souba-kannaka. They are the abodes of the contemplatives who have ascended to the third step of meditation. The two following steps of the ladder, Wa-happala, A-sou-gna-sat, are tenanted by the contemplatives of the fourth degree; and the five that follow, viz., Awiha, Atabpa, Sou-dasa, Sou-dasi, Agga-nita, are occupied by the contemplatives of the fifth degree; that is to say, by the beings who have entered the Thoda, or current of perfection, and who have qualified themselves for obtaining the state of deliverance, or Neibban. Above those seats we find the four and last abodes of Arupa, without form. They are called: Akasanitza-yatana, Wigniana-witza-yatana, Akeitsignia-yatana, Newa-thagnia-nathagnia-yatana. [50] The number of tseits or ideas is one hundred and twenty, divided as follows:— 1. The tseits or ideas of the beings as yet under the influence of passion; they are named Kama-watsara-tseits. 2. The tseits or ideas peculiar to beings who have not as yet been able to raise themselves entirely above materiality; they are called Rupa-watzara-tseits. 3. There are four tseits peculiar to those beings, who, setting aside the coarser portions of this world, launch forth into abstract truth, and delight in the contemplation of the highest, purest, and most boundless things the mind may imagine. They are known as the ideas working on what may be called immaterial, impalpable objects. The ideas of the first series belong to all the beings located in the four states of punishment, in the seat of man, and in the six seats of Nats, that is to say, in the eleven seats where is the reign of passions. Those of the second series belong to the beings located in the sixteen seats of the Brahmas, including those who have entered into the current of perfection, by following the four Meggas, and enjoying the merits and rewards connected with the condition of the perfect. The ideas of the third series are the happy lot of those superior beings who soar high in the regions of pure spiritualism, leaving below them all the things that have a reference to this world, such as we see it.