friendship for God and men, is religion pure and undefiled. A wise man does not defer friendship until he is perfect, but seeks friendship first to learn what perfection is, that through friendship he may receive strength to be perfect. The new truths clearly manifest concerning God, man, and nature cause a new heaven to dawn, and a new hell to yawn. Heaven is brighter, and hell is hotter, than we had been thinking. The relation that exists between God, man, and the universe makes it perfectly plain that God does not go ahead of His children to make either heaven or hell. There _is_ no heaven on either side the grave, except that which is made by the coöperation of God and His children. Though there are plenty of heavenly sites in the universe, yet the building of a Holy City is never begun until some of God's children have arrived on the scene. They who organize around the good will of God build a heaven in time and place; out of God's energies in which they live, they make a beautiful home. Heaven is doubtless a place as well as a state, for souls that are in a right state will make a right place in which to live. More than likely there are many heavens in the universe. In my city heaven may be on one floor and hell on another, while the character of the third floor is uncertain. Souls cannot live outside of God's enfolding energies, and therefore they cannot avoid making either heaven or hell out of His infinite powers. Citizens of the Kingdom, under the guiding wisdom of God, make heaven. Those who refuse citizenship, preferring their own way, make hell; but they make it out of the same mighty forces of which heaven is made.