(_a_) The “Flames” are a Hierarchy of Spirits parallel to, if not identical with, the “burning” fiery Saraph (Seraphim), mentioned by Isaiah(138) those who, according to Hebrew Theogony, attend the “Throne of the Almighty.” Melha is the Lord of the “Flames.” When he appears on Earth, he assumes the personality of a Buddha, says a popular legend. He is one of the most ancient and revered Lhas, a Buddhist St. Michael. (_b_) The word “Below” must not be taken to mean Infernal Regions, but simply a spiritual, or rather ethereal, Being of a lower grade, because nearer to the Earth, or one step higher than our Terrestrial Sphere; while the Lhas are Spirits of the highest Spheres—whence the name of the capital of Tibet, Lha‐ssa. Besides a statement of a purely physical nature and belonging to the evolution of life on Earth, there may be another allegorical meaning attached to this shloka, or indeed, as is taught, several. The “Flames,” or “Fires,” represent Spirit, or the male element, and “Water,” Matter, or the opposite element. And here again we find, in the action of the Spirit slaying the purely material form, a reference to the eternal struggle, on the physical and psychic planes, between Spirit and Matter, besides a scientific cosmic fact. For, as said in the next verse: 9. MOTHER‐WATER, THE GREAT SEA, WEPT. SHE AROSE, SHE DISAPPEARED IN THE MOON, WHICH HAD LIFTED HER, WHICH HAD GIVEN HER BIRTH. Now what can this mean? Is it not an evident reference to tidal action in the early stage of the history of our Planet in its Fourth Round? Modern research has been busy of late in its speculations on the Palæozoic high‐ tides. Mr. G. H. Darwin’s theory was that not less than 52,000,000 years ago—and probably much more—the Moon originated from the Earth’s plastic mass. Starting from the point where research was left by Helmholtz, Ferrel, Sir William Thomson and others, he retraced the course of tidal retardation of the Earth’s rotary motions far back into the very night of time, and placed the Moon during the infancy of our Planet at only “a fraction of its present distance.” In short, his theory was that it was the Moon which separated from the Earth. The tidal elevation concurring with the swing of the globular mass—centrifugal tendency being then nearly equal to gravity—the latter was overcome, and the tidally elevated mass could thus separate completely from the Earth.(139) The Occult teaching is the reverse of this. The Moon is far older than the Earth; and, as explained in Volume I, it is the latter which owes its being to the former, however Astronomy and Geology may explain the fact. Hence, the tides and the attraction to the Moon, as shown by the liquid portion of the Globe ever striving to raise itself towards its parent. This is the meaning of the sentence that the Mother‐Water “arose, she disappeared in the Moon, which had lifted her, which had given her birth.”