The following order on parallel lines may be found in the evolution of the Elements and the Senses; or in Cosmic Terrestrial “Man” or “Spirit,” and mortal physical man: 1. Ether ... Hearing ... Sound. 2. Air ... Touch ... Sound and Touch. 3. Fire, or Light ... Sight ... Sound, Touch and Colour. 4. Water ... Taste ... Sound, Touch, Colour and Taste. 5. Earth ... Smell ... Sound, Touch, Colour, Taste and Smell. As seen, each Element adds to its own characteristics, those of its predecessor; as each Root‐Race adds the characterizing sense of the preceding Race. The same is true in the septenary “creation” of man, who evolves gradually in seven stages, and on the same principles, as will be shown further on. Thus, while Gods, or Dhyân Chohans (Devas), proceed from the First Cause—which is not Parabrahman, for the latter is the ALL CAUSE, and cannot be referred to as the “_First_ Cause,”—which First Cause is called in the Brâhmanical Books Jagad‐Yoni, the “Womb of the World,” mankind emanates from these active agents in Kosmos. But men, during the First and Second Races, were not physical beings, but merely _rudiments_ of the future men; Bhûtas, which proceeded from Bhûtâdi, “origin,” or the “original place whence sprang the Elements.” Hence they proceeded with all the rest from Prabhavâpyaya, “the place whence is the origination, and into which is the resolution of all things,” as explained by the Commentator on the _Vishnu Purâna_. Whence also our physical senses. Whence even the highest “created” Deity itself, in our Philosophy. As one with the Universe, whether we call him Brahmâ, Îshvara, or Purusha, he is a Manifested Deity—hence “created,” or limited and conditioned. This is easily proven, even from the exoteric teachings. After being called the _incognizable_, eternal Brahma (neuter or abstract), the Pundarîkâksha, “supreme and imperishable glory,” once that instead of Sadaika‐Rûpa, “changeless” or “immutable” Nature, he is addressed as Ekâneka‐Rûpa, “both single and manifold,” he, the Cause, becomes merged with his own effects; and his names, if placed in Esoteric order, show the following descending scale: Mahâpurusha or Paramâtman: Supreme Spirit. Âtman or Pûrvaja (Protologos): The Living Spirit of Nature. Indriyâtman, or Hrishîkesha: Spiritual or Intellectual Soul (one with the senses). Bhûtâtman: The Living, or Life Soul. Kshetrajña: Embodied Soul, or the Universe of Spirit and Matter. Bhrântidarshanatah: False Perception—Material Universe. The last name means something perceived or conceived of, owing to false and erroneous apprehension, as a material form, but is, in fact, only Mâyâ, Illusion, as all is in our physical universe.