If incomprehensibility be not a sufficient reason for absolutely denying the possibility of immateriality, it certainly is not of a cogency to establish its existence; we shall always be less in a capacity to comprehend a spiritual cause, than one that is material; because materiality is a known quality; spirituality is an occult, an unknown quality; or rather it is a mode of speech of which we avail ourselves to throw a veil over our own ignorance. We are repeatedly told that our senses only bring us acquainted with the external of things; that our limited ideas are not capable of conceiving immaterial beings: we agree frankly to this position; but then our senses do not even shew us the external of these immaterial substances, Which the theologians will nevertheless attempt to define to us; upon which they unceasingly dispute among themselves; upon which even until this day they are not in perfect unison with each other. The great John Locke in his familiar letters, says, "I greatly esteem all those who faithfully defend their opinions; but there are so few persons who, according to the manner they do defend them, appear fully convinced of the opinions they profess, that I am tempted to believe there are more sceptics in the world than are generally imagined." Abady, one of the most strenuous supporters of immaterialism, says, "The question is not what incorporeity is, but whether it be." To settle this disputable point, it were necessary to have some data whereon to form our judgment; but how assure ourselves of the existence of that, of which we shall never be competent to have a knowledge? If we are not told what this is; if some tangible evidence be not offered to the human mind; how shall we feel ourselves capacitated to judge whether or not its existence be even possible? How form an estimate of that picture whose colours elude our sight, whose design we cannot perceive, whose features have no means of becoming familiar to our mind, whose very canvas refuses itself to our all research, of which the artist himself can afford no other idea, no other description, but that it is, although he himself can neither shew us how or where! We have seen the ruinous foundations upon which men have hitherto erected this fanciful idea of immateriality; we have examined the proofs which they have offered, if proofs they can be called, in support of their hypothesis; we have sifted the evidence they have been willing to have accredited, in order to establish their position; we have pointed out the numberless contradictions that result from their want of union on this subject, from the irreconcileable qualities with which they clothe their imaginary system. What conclusion, then, ought fairly, rationally, consistently, to be drawn from the whole? Can we, or can we not admit their argument to be conclusive, such as ought to be received by beings who think themselves sane? Will it allow any other inference than that