The divisions of the sevenfold universe may be laid down roughly as: The Absolute, Spirit, Mind, Matter, Will, Akasa or Æther, and Life. In place of “the Absolute” we can use the word Space. For Space is that which ever is, and in which all manifestation must take place. The term Akasa, taken from the Sanscrit, is used in place of Æther, because the English language has not yet evolved a word to properly designate that tenuous state of matter which is now sometimes called Ether by modern scientists. As to the Absolute we can do no more than say It Is. None of the great teachers of the School ascribe qualities to the Absolute although all the qualities exist in It. Our knowledge begins with differentiation, and all manifested objects, beings, or powers are only differentiations of the Great Unknown. The most that can be said is that the Absolute periodically differentiates itself, and periodically withdraws the differentiated into itself. The first differentiation—speaking metaphysically as to time—is Spirit, with which appears Matter and Mind. Akasa is produced from Matter and Spirit, Will is the force of Spirit in action and Life is a resultant of the action of Akasa, moved by Spirit, upon Matter. But the Matter here spoken of is not that which is vulgarly known as such. It is the real Matter which is always invisible, and has sometimes been called Primordial Matter. In the Brahmanical system it is denominated _Mulaprakriti_. The ancient teaching always held, as is now admitted by Science, that we see or perceive only the phenomena but not the essential nature, body or being of matter. Mind is the intelligent part of the Cosmos, and in the collection of seven differentiations above roughly sketched, Mind is that in which the plan of the Cosmos is fixed or contained. This plan is brought over from a prior period of manifestation which added to its ever-increasing perfectness, and no limit can be set to its evolutionary possibilities in perfectness, because there was never any beginning to the periodical manifestations of the Absolute, there never will be any end, but forever the going forth and withdrawing into the Unknown will go on. Wherever a world or system of worlds is evolving there the plan has been laid down in universal mind, the original force comes from spirit, the basis is matter—which is in fact invisible—Life sustains all the forms requiring life, and Akasa is the connecting link between matter on one side and spirit-mind on the other.