We may take the late Éliphas Lévi, rightly referred to by another Western Mystic, Mr. Kenneth Mackenzie, as “one of the greatest representatives of modern Occult Philosophy,”(417) as presumably the best and most learned expounder of the Chaldæan _Kabalah_, and compare his teaching with that of Eastern Occultists. In his unpublished manuscripts and letters, lent to us by a Theosophist, who was for fifteen years his pupil, we had hoped to find that which he was unwilling to publish. What we do find, however, disappoints us greatly. We will take these teachings, then, as containing the essence of Western or Kabalistic Occultism, analyzing and comparing them with the Eastern interpretation as we go on. Éliphas Lévi teaches correctly, though in language rather too rhapsodically rhetorical to be sufficiently clear to the beginner, that Eternal life is Motion equilibrated by the alternate manifestations of force. But why does he not add that this perpetual motion is independent of the manifested Forces at work? He says: Chaos is the Tohu‐vah‐bohu of perpetual motion and the sum total of primordial matter; and he fails to add that Matter is “primordial” only at the beginning of every new reconstruction of the Universe, matter _in abscondito_, as it is called by the Alchemists, is eternal, indestructible, without beginning or end. It is regarded by Eastern Occultists as the eternal Root of all, the Mûlaprakriti of the Vedântin, and the Svabhâvat of the Buddhist, the Divine Essence, in short, or Substance; the radiations from This are periodically aggregated into graduated forms, from pure Spirit to gross Matter; the Root, or Space, is in its abstract presence the Deity Itself, the Ineffable and Unknown One Cause. Ain‐Suph with him also is the Boundless, the infinite and One Unity, secondless and causeless as Parabrahman. Ain‐Suph is the indivisible point, and therefore, as “being everywhere and nowhere,” is the absolute All. It is also “Darkness” because it is absolute Light, and the Root of the seven fundamental Cosmic Principles. Yet Éliphas Lévi, by simply stating that “Darkness was upon the face of the Earth,” fails to show (_a_) that “Darkness” in this sense is Deity Itself, and he is therefore withholding the only philosophical solution of this problem for the human mind; and (_b_) he allows the unwary student to believe that by “Earth” our own little globe—an atom in the Universe—is meant. In short, this teaching does not embrace the Occult Cosmogony, but deals simply with Occult Geology and the formation of our cosmic speck. This is further shown by his making a _résumé_ of the Sephirothal Tree in this wise: God is harmony, the astronomy of Powers and Unity outside of the World.