with ignorance and consisting of darkness.... Brahmâ,
beholding that it was defective, designed another; and whilst
he thus meditated, the animal creation was manifested....
Beholding this creation also imperfect, Brahmâ again
meditated, and a third creation appeared, abounding with the
quality of goodness.[33]

The objective manifestation follows the mental meditation; first idea,
then form. Hence it will be seen that the notion current among many
Theosophists that Devachan is waste time, is but one of the illusions
due to the gross matter that blinds them, and that their impatience of
the idea of Devachan arises from the delusion that fussing about in
gross matter is the only real activity. Whereas, in truth, all
effective action has its source in deep meditation, and out of the
Silence comes ever the creative Word. Action on this plane would be
less feeble and inefficient if it were the mere blossom of the
profound root of meditation, and if the Soul embodied passed oftener
out of the body into Devachan during earth-life, there would be less
foolish action and consequent waste of time. For Devachan is a state
of consciousness, the consciousness of the Soul escaped for awhile
from the net of gross matter, and may be entered at any time by one
who has learned to withdraw his Soul from the senses as the tortoise
withdraws itself within its shell. And then, coming forth once more,
action is prompt, direct, purposeful, and the time "wasted" in
meditation is more than saved by the directness and strength of the
mind-engendered act.

Devachan is the sphere of the mind, as said, it is the land of the
Gods, or the Souls. In the before quoted "Notes on Devachan" we read: