The human body, he thinks, ought to be viewed as a matrix in which, and from which, the Soul, which he seems to place higher than the Spirit, is developed. Considered _functionally_ and from the standpoint of activity, the Soul stands undeniably higher, in this finite and conditioned world of Mâyâ. The Soul, he says, “is ultimately produced from the animated body of man.” Thus the author identifies “Spirit” (Âtmâ) with the “Breath of Life” simply. The Eastern Occultists will demur to this statement, for it is based on the erroneous conception that Prâna and Âtmâ, or Jîvâtmâ, are one and the same thing. The author supports the argument, by showing that with the ancient Hebrews, Greeks, and even Latins, Ruach, Pneuma and Spiritus meant Wind—with the Jews undeniably, and with the Greeks and Romans very probably; the Greek word Anemos (Wind) and the Latin Animus (Soul) having a suspicious relation. This is very far fetched. But a legitimate battle‐field for deciding this question is hardly to be found, since Dr. Pratt seems to be a practical, matter‐of‐fact metaphysician, a kind of Kabalist‐Positivist, whereas the Eastern metaphysicians, especially the Vedântins, are all Idealists. The Occultists also are of the extreme Esoteric Vedântin school, and though they call the One Life (Parabrahman) the Great Breath and the Whirlwind, they disconnect the seventh principle entirely from matter, and deny that it has any relation to, or connection with it. Thus the philosophy of man’s psychic, spiritual and mental relations with his physical functions is in almost inextricable confusion. Neither the old Âryan nor the Egyptian psychology is now properly understood; nor can they be assimilated, without accepting the Esoteric septenary, or, at any rate, the Vedântic quinquepartite division of the human inner principles. Failing which, it will be for ever impossible to understand the metaphysical and purely psychic, and even physiological, relations between the Dhyân Chohans, or Angels, on the one plane, and Humanity on the other. No Eastern (Âryan) Esoteric works are so far published, but we possess the Egyptian papyri, which speak clearly of the seven principles, or the “Seven Souls of Man.” The _Book of the Dead_ gives a complete list of the “transformations” that every Defunct undergoes, while divesting himself, one by one, of all these principles—materialized for the sake of clearness into ethereal entities or bodies. We must, moreover, remind those who try to show that the Ancient Egyptians did not teach Reïncarnation, that the “Soul” (the Ego or Self) of the Defunct is said to be living in Eternity: it is immortal, “coëval with, and disappearing with, the Solar Boat,” that is, for the Cycle of Necessity. This “Soul” _emerges_ from the Tiaou, the Realm of the _Cause of Life_, and joins the living on Earth by _day_, to return to Tiaou every _night_. This expresses the periodical existences of the Ego.(357)