In order that this separation may be appreciated according to its merits, in order that our consciousness may neither etherealize force in a spiritualist sense nor deny it in a materialist sense, and in order to comprehend it scientifically, we have only to understand the faculty of thought in general or "in itself," that is to say its abstract form. The intellect can not operate without some perceptible material. In order to distinguish between matter and force, these things must exist and be experienced by sense perception. By means of this experience we refer to matter as the expression of force and to force as the expression of matter. The perceptible object which is to be studied is therefore matter and force in one, and since all objects are in their tangible reality such matter and force-things, the distinction made by the mind consists in the general method of brain work, in the derivation of the general unity, from the special multiplicity in any one and in all given objects. The distinction between matter and force is summarized in the universal distinction between the concrete and the abstract. To deny the value of this distinction is equivalent to denying the value of any and all distinction, equivalent to ignoring the function of the intellect altogether. If we refer to phenomena of sense perception as forces of matter in general, then this generalized matter is nothing but an abstract conception. But if we mean by the term sense perception the various concrete substances, then the general element which embraces the differences of things and pervades and controls them is force producing concrete effects. And whether we say matter or force, the mental which science is studying, not with its hands, but with its brain, the so-called essence, nature, cause, ideal, superior or spiritual, is the generality comprising the special things. V "PRACTICAL REASON" OR MORALITY +(a) The Wise and Reasonable.+