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230 the Son of Man as saying (Revelation i. 17, 18): “I am the first and the last. I am he that liveth and was dead, not understood, and behold I am alive for evermore.” This is a mystical statement of the eternity of the Christ, and is also a reference to the human sense of Jesus crucified.

XVII. Spirit is infinite. There is but one Spirit, because there can be but one Infinite, and therefore but one

God. There are neither spirits many nor gods many. There is no evil in Spirit, because Spirit is God. The theory that Spirit is distinct from matter but must pass through it, or into it, to be individualized, would reduce Spirit to the dependency of matter, and establish a basis for pantheism.

XVIII. Spirit has created all, in and of Spirit. God never created matter, for there is nothing in Spirit out

of which matter could be made; for, as the Bible declares, without the Logos, the Wisdom or Word of God, “was not anything made that was made.” Spirit is the only Substance, the invisible and indivisible God. Things spiritual and eternal are substantial. Things material and temporal are insubstantial.

XIX. Soul and Spirit are one. God is Soul. Therefore there can be but one Soul. Soul is not corporeal;

neither does it belong to a limited mind or a limited body. Soul is Spirit, Divine Principle. Nothing but Spirit, Soul, can contain Soul, because Spirit is larger than all else. If soul is immortal, it cannot exist in matter. Soul must be incorporeal to be Spirit, for Spirit is not body. Only by losing the false, finite sense of Soul, can we gain the eternal unfolding of Life, which is immortality brought to light.