Thus both our good and evil acts are recorded through the agency of the breath, which is therefore the basis of the soul, but while the breath-record of good acts amalgamates with the spirit and lives on forever as an immortal soul, the breath-record of evil deeds is disintegrated; it is the soul that sinneth and dies. While the Bible teaches that immortality of the soul is conditional upon well-doing, it makes no distinction in respect of the spirit. The statement is clear and emphatic that when ... “The silver cord be loosed ... then shall the dust return to the earth as it was and the spirit shall return to God who gave it.” Thus the Bible teaches that the body is made of dust and returns thereto, that a part of the soul generated in the breath is perishable, but that the spirit survives bodily death and persists forever. Therefore a “lost soul” in the common acceptance of that term is not a Bible teaching, for the spirit is uncreate and eternal as God Himself, and therefore the orthodox theory cannot be true. 3) THE THEORY OF REBIRTHS _which teaches that each spirit is an integral part of God, that it enfolds all divine possibilities as the acorn enfolds the oak; that by means of many existences in an earthy body of gradually __ improving texture its latent powers are being slowly unfolded and become available as dynamic energy; that none can be lost but that all will ultimately attain to perfection and reunion with God, each bringing with it the accumulated experience which is the fruitage of its pilgrimage through matter._ Or, as we may poetically express it: WE ARE ETERNAL. On whistling stormcloud; on Zephyrus wing, The Spirit-choir loud the World-anthems sing Hark! Lis’t to their voice “we have passed through death’s door There’s no Death; rejoice! life lives evermore.” We are, have always been, will ever be. We are a portion of Eternity Older than Creation, a part of One Great Whole, Is each Individual and immortal Soul. On Time’s whirring loom our garments we’ve wrought Eternally weave we on network of Thought, Our kin and our country, by Mind brought to birth, Were patterned in heaven ere molded on earth. We have shone in the Jewel and danced on the Wave, We have sparkled in Fire defying the grave; Through shapes everchanging, in size, kind and name Our individual essence still is the same. And when we have reached to the highest of all, The gradations of growth our minds shall recall So that link by link we may join them together And trace step by step the way we reached thither. Thus in time we shall know, if only we do What lifts, ennobles, is right and true. With kindness to all; with malice to none, That in and through us God’s will may be done.