(_a_) The Esoteric meaning of the first sentence of the Shloka is, that those who have been called Lipikas, the Recorders of the Karmic Ledger, make an impassible barrier between the personal _Ego_ and the impersonal _Self_, the Noumenon and Parent‐Source of the former. Hence the allegory. They circumscribe the manifested world of matter within the Ring “Pass Not.” This world is the objective symbol of the One divided into the Many, on the planes of Illusion, of Adi (the “First”) or of Eka (the “One”); and this One is the collective aggregate, or totality, of the principal Creators or Architects of this visible Universe. In Hebrew Occultism their name is both Achath, feminine, “One,” and Achad, “One” again, but masculine. The Monotheists have taken, and are still taking, advantage of the profound esotericism of the _Kabalah_, to apply the name by which the One Supreme Essence is known, to _its_ manifestation, the Sephiroth‐ Elohim, and call it Jehovah. But this is quite arbitrary and against all reason and logic, as the term Elohim is a plural noun, identical with the plural word Chiim, often compounded with it. The sentence in the _Sepher Yetzirah_ and elsewhere, “Achath‐Ruach‐Elohim‐Chiim,” denotes the Elohim as androgynous at best, the feminine element almost predominating, as it would read: “ONE is She the Spirit of the Elohim of Life.” As said, Achath (or Echath) is feminine, and Achad (or Echad) masculine, both meaning One. Moreover, in Occult metaphysics, there are, properly speaking, two “Ones”—the One on the unreachable plane of Absoluteness and Infinity, on which no speculation is possible; and the second One on the plane of Emanations. The former can neither emanate nor be divided, as it is eternal, absolute, and immutable; but the second, being, so to speak, the reflection of the first One (for it is the Logos, or Îshvara, in the Universe of Illusion), can do so. It emanates from itself—as the upper Sephirothal Triad emanates the lower seven Sephiroth—the seven Rays or Dhyân Chohans; in other words, the Homogeneous becomes the Heterogeneous, the Protyle differentiates into the Elements. But these, unless they return into their primal Element, can never cross beyond the Laya, or zero‐point. This metaphysical tenet can hardly be better described than in T. Subba Row’s _Bhagavadgîtâ_ Lectures: