(7) There are many planes of Being--many sub-planes of Life--many degrees of existence in the Universe. And all depend upon the advancement of beings in the scale, of which scale the lowest point is the grossest matter, the highest being separated only by the thinnest division from the SPIRIT of THE ALL. And, upward and onward along this Scale of Life, everything is moving. All are on the Path, whose end is THE ALL. All progress is a Returning Home. All is Upward and Onward, in spite of all seemingly contradictory appearances. Such is the message of the Illumined.

(12) We see around us that which is called "Matter," which forms the physical foundation for all forms. Is THE ALL merely Matter? Not at all! Matter cannot manifest Life or Mind, and as Life and Mind are manifested in the Universe, THE ALL cannot be Matter, for nothing rises higher than its own source--nothing is ever manifested in an effect that is not in the cause--nothing is evolved as a consequent that is not involved as an antecedent. And then Modern Science informs us that there is really no such thing as Matter--that what we call Matter is merely "interrupted energy or force," that is, energy or force at a low rate of vibration. As a recent writer has said "Matter has melted into Mystery." Even Material Science has abandoned the theory of Matter, and now rests on the basis of "Energy."

(11) The Plane of Matter (A) comprises the forms of Matter in its form of solids, liquids, and gases, as generally recognized by the text-books on physics. The Plane of Matter (B) comprises certain higher and more subtle forms of Matter of the existence of which modern science is but now recognizing, the phenomena of Radiant Matter, in its phases of radium, etc., belonging to the lower sub-division of this Minor Plane. The Plane of Matter (C) comprises forms of the most subtle and tenuous Matter, the existence of which is not suspected by ordinary scientists. The Plane of Ethereal Substance comprises that which science speaks of as "The Ether", a substance of extreme tenuity and elasticity, pervading all Universal Space, and acting as a medium for the transmission of waves of energy, such as light, heat, electricity, etc. This Ethereal Substance forms a connecting link between Matter (so-called) and Energy, and partakes of the nature of each. The Hermetic Teachings, however, instruct that this plane has seven sub-divisions (as have all of the Minor Planes), and that in fact there are seven ethers, instead of but one.