(7) Not only is this esoteric conception of the Many in One, and the One in Many, a fundamental conception of the ancient esoteric and occult teachings, but the same truth in another form is presented by advanced modern science in its conception of the Universal Substance. Science postulates the existence of a Universal Substance, known under many names, from which all Things proceed. It matters not whether this Universal Substance be called "Primordial Substance," or "Infinite and Eternal Energy," or "The Universal Ether," the fact remains that science postulates its existence as a fundamental, substantial Something, of and in which all forms and phases of phenomenal existence are but manifestations. In the same way, those schools of transcendental philosophy which postulate the existence of a Universal Mind teach that all forms and phases of phenomenal existence are but Thought Forms in the Universal Mind. And the old Brahmanical teachings likewise hold that the Many exist but as incidents of the "dream" or "meditation" of the Lord High Brahma.

(28) Many as are the objections to this theory, we pass on for fear of the ridicule we might incur by arguing against a position itself so manifestly ridiculous. We may be content with pointing out that it assigns the primacy to the Non-existent and treats it as the very summit of Existence: in short, it places the last thing first. The reason for this procedure lies in the acceptance of sense-perception as a trustworthy guide to first-principles and to all other entities.

This philosophy began by identifying the Real with body; then, viewing with apprehension the transmutations of bodies, decided that Reality was that which is permanent beneath the superficial changes- which is much as if one regarded space as having more title to Reality than the bodies within it, on the principle that space does not perish with them. They found a permanent in space, but it was a fault to take mere permanence as in itself a sufficient definition of the Real; the right method would have been to consider what properties must characterize Reality, by the presence of which properties it has also that of unfailing permanence. Thus if a shadow had permanence, accompanying an object through every change, that would not make it more real than the object itself. The sensible universe, as including the Substrate and a multitude of attributes, will thus have more claim to be Reality entire than has any one of its component entities (such as Matter): and if the sensible were in very truth the whole of Reality, Matter, the mere base and not the total, could not be that whole.

Most surprising of all is that, while they make sense-perception their guarantee of everything, they hold that the Real cannot be grasped by sensation;- for they have no right to assign to Matter even so much as resistance, since resistance is a quality. If however they profess to grasp Reality by Intellect, is it not a strange Intellect which ranks Matter above itself, giving Reality to Matter and not to itself? And as their "Intellect" has, thus, no Real-Existence, how can it be trustworthy when it speaks of things higher than itself, things to which it has no affinity whatever?

But an adequate treatment of this entity and of substrates will be found elsewhere.

(7) We are thus brought back to the nature of that underlying matter and the things believed to be based upon it; investigation will show us that Matter has no reality and is not capable of being affected.

Matter must be bodiless- for body is a later production, a compound made by Matter in conjunction with some other entity. Thus it is included among incorporeal things in the sense that body is something that is neither Real-Being nor Matter.

Matter is no Soul; it is not Intellect, is not Life, is no Ideal-Principle, no Reason-Principle; it is no limit or bound, for it is mere indetermination; it is not a power, for what does it produce?

It lives on the farther side of all these categories and so has no tide to the name of Being. It will be more plausibly called a non-being, and this in the sense not of movement or station (in Not-Being) but of veritable Not-Being, so that it is no more than the image and phantasm of Mass, a bare aspiration towards substantial existence; it is stationary but not in the sense of having position, it is in itself invisible, eluding all effort to observe it, present where no one can look, unseen for all our gazing, ceaselessly presenting contraries in the things based upon it; it is large and small, more and less, deficient and excessive; a phantasm unabiding and yet unable to withdraw- not even strong enough to withdraw, so utterly has it failed to accept strength from the Intellectual Principle, so absolute its lack of all Being.

Its every utterance, therefore, is a lie; it pretends to be great and it is little, to be more and it is less; and the Existence with which it masks itself is no Existence, but a passing trick making trickery of all that seems to be present in it, phantasms within a phantasm; it is like a mirror showing things as in itself when they are really elsewhere, filled in appearance but actually empty, containing nothing, pretending everything. Into it and out of it move mimicries of the Authentic Existents, images playing upon an image devoid of Form, visible against it by its very formlessness; they seem to modify it but in reality effect nothing, for they are ghostly and feeble, have no thrust and meet none in Matter either; they pass through it leaving no cleavage, as through water; or they might be compared to shapes projected so as to make some appearance upon what we can know only as the Void.

Further: if visible objects were of the rank of the originals from which they have entered into Matter we might believe Matter to be really affected by them, for we might credit them with some share of the power inherent in their Senders: but the objects of our experiences are of very different virtue than the realities they represent, and we deduce that the seeming modification of matter by visible things is unreal since the visible thing itself is unreal, having at no point any similarity with its source and cause. Feeble, in itself, a false thing and projected upon a falsity, like an image in dream or against water or on a mirror, it can but leave Matter unaffected; and even this is saying too little, for water and mirror do give back a faithful image of what presents itself before them.