The justice of the comparison, in the first part of the above extract, of Quakerism with Transcendentalism, may be disputed. Some may be of opinion that inasmuch as Quakerism traces the source of the Inner Light to the supernatural illumination of the Holy Spirit, while Transcendentalism regards it as a natural endowment of the human mind, the two are fundamentally opposed while superficially in agreement. However this may be, the practical issues of the two coincide, and the truth of the contrast presented between the philosophies, designated by the name of Locke on the one side, and of Penn on the other, will not be disputed. Mr. Bancroft's statement, though dazzling, is exact. It was made in 1837. The third edition from which the above citation was made, was published in 1838, the year of Mr. Emerson's address to the Divinity students at Cambridge. Mr. Emerson had shown his hand plainly several years before. In 1832 he raised the whole issue in the "epoch making" sermon, in which he advanced the view of the communion service that led to his resignation of the Christian ministry. His elder brother, William, returning from his studies in Germany, was turned from the profession of the church which he had purposed entering, to the law, by similar scruples. In 1834, James Walker printed in the "Christian Examiner" an address, which was the same year published as a tract, by the American Unitarian Association, entitled "The Philosophy of Man's Spiritual Nature in regard to the foundations of Faith," wherein he took frankly the transcendental ground, contending: "That the existence of those spiritual faculties and capacities which are assumed as the foundation of religion in the soul of man, is attested, and put beyond controversy by the revelations of consciousness; that religion in the soul, consisting as it does, of a manifestation and development of these spiritual faculties and capacities, is as much a reality in itself, and enters as essentially into our idea of a perfect man, as the corresponding manifestation and development of the reasoning faculties, a sense of justice, or the affections of sympathy and benevolence; and that from the acknowledged existence and reality of spiritual impressions or perceptions, we may and do assume the existence and reality of the spiritual world; just as from the acknowledged existence and reality of sensible impressions or perceptions, we may and do assume the existence and realities of the sensible world." In this discourse, for originally it was a discourse, the worst species of infidelity is charged to the "Sensational" philosophy, and at the close, the speaker in impressive language, said: