All this is very ingenious, but is very puzzling, besides being incorrect. For owing to the first sentence, “Above the dark abyss were the Waters,” the French Kabalist leads the student away from the right track. This an Eastern Chela will see at a glance, and even one of the profane may see it. For if the Tohu‐vah‐bohu is “under” and the Waters are “above,” then these two are quite distinct from each other, and this is not the case. This statement is a very important one, inasmuch as it entirely changes the spirit and nature of Cosmogony, and brings it down to a level with exoteric _Genesis_—perhaps it was so stated with an eye to this result. The Tohu‐vah‐bohu is the “Great Deep” and is identical with “the Waters of Chaos,” or the primordial Darkness. By stating the fact otherwise it makes both “the Great Deep” and the “Waters”—which cannot be separated except in the phenomenal world—limited as to space and conditioned as to their nature. Thus Éliphas in his desire to conceal the last word of Esoteric Philosophy, fails—whether intentionally or otherwise does not matter—to point out the fundamental principle of the one true Occult Philosophy, namely, the unity and absolute homogeneity of the One Eternal Divine Element, and he makes of the Deity a male God. Then he says: Above the Waters was the powerful Breath of the Elohim [the creative Dhyân Chohans]. Above the Breath appeared the Light, and above the Light the Word ... that created it. Now the fact is quite the reverse of this: it is the Primeval Light that creates the Word or Logos, Who in His turn creates physical light. For the Secret Doctrine teaches us that the reconstruction of the Universe takes place in this wise: At the periods of new generation, perpetual Motion becomes Breath; from the Breath comes forth primordial Light, through whose radiance manifests the Eternal Thought concealed in darkness, and this becomes the Word (Mantra).(418) It is _That_ (the Mantra or Word) from which all This (the Universe) sprang into being. Further on Éliphas Lévi says: This [the concealed Deity] radiated a ray into the Eternal Essence [Waters of Space] and, fructifying thereby the primordial germ, the Essence expanded,(419) giving birth to the Heavenly Man from whose mind were born all forms. The _Kabalah_ states very nearly the same. To learn what it really teaches one has to reverse the order in which Éliphas Lévi gives it, replacing the word “above” by that of “in,” as there cannot surely be any “above” or “under” in the Absolute. This is what he says: