What the orthodox claim under the word soul is really the totality of mental ability—founded in perception—and its exercise; dependent, first, on the perceptive ability of the perceiver, and, secondly, on the range of the activity of such ability. Even two individuals of similar perceptive ability may have a varied store of perceptions, and later perceptions in each case, even of identical phenomena, may in consequence have different values. The memory of perception, comparison of and distinguishment between perceptions, thoughts upon and concepts as to perceptions, memory, comparison and distinguishment of all or any of these, the various mental processes included in doubting, believing, reasoning, willing, etc., all these—which I contend are the consequences of vital organisation, commence with it, are strengthened and weakened, and, which I maintain, cease with it—are included by the orthodox under the word “soul.” None of the orthodox, and few of the spiritualists, contend that the “memory” of the rat, the cow, or the horse is to survive the decease of rat, cow, and horse. Scarcely anyone is hardy enough to maintain that the ghost of the thinking sheep persists with active thought after the slaughterhouse and dinner of roast mutton. Yet if one range of animal mental ability is to be classified as immortal, why not all? Why claim immortality for the “soul” of the idiot, and deny it to the thought, memory, reason, faith, doubt, and will of the retriever? None claim immortality for the brightness of the steel when oxidation has so disfigured the surface that rust has superseded all brilliance; none claim immortality for the sweet odor of the rose when the vegetable mass emits only unpleasant smells and exhibits unsightly rottenness; none claim immortality for the color of the beautiful lily decayed and withered away. Those who claim immortality for what they call the “soul” should first clearly define it, and then at least try to prove that the attributes they claim for soul are not the attributes of what we know as living body.