he may create by making something out of outside materials. But this
will not do, for there are no materials outside of THE ALL with which it
may create. Well, then, secondly, Man pro-creates or reproduces his kind
by the process of begetting, which is self-multiplication accomplished
by transferring a portion of his substance to his offspring. But this
will not do, because THE ALL cannot transfer or subtract a portion of
itself, nor can it reproduce or multiply itself--in the first place
there would be a taking away, and in the second case a multiplication or
addition to THE ALL, both thoughts being an absurdity. Is there no third
way in which MAN creates? Yes, there is--he CREATES MENTALLY! And in so
doing he uses no outside materials, nor does he reproduce himself, and
yet his Spirit pervades the Mental Creation.

Following the Principle of Correspondence, we are justified in
considering that THE ALL creates the Universe MENTALLY, in a manner akin
to the process whereby Man creates Mental Images. And, here is where the
report of Reason tallies precisely with the report of the Illumined, as
shown by their teachings and writings. Such are the teachings of the
Wise Men. Such was the Teaching of Hermes.

THE ALL can create in no other way except mentally, without either using
material (and there is none to use), or else reproducing itself (which
is also impossible). There is no escape from this conclusion of the
Reason, which, as we have said, agrees with the highest teachings of the
Illumined. Just as you, student, may create a Universe of your own in
your mentality, so does THE ALL create Universes in its own Mentality.
But your Universe is the mental creation of a Finite Mind, whereas that
of THE ALL is the creation of an Infinite. The two are similar in kind,
but infinitely different in degree. We shall examine more closely into
the process of creation and manifestation as we proceed. But this is the