24. The spiritual body is also transformed to the frail living body, which being joined with quintessence of quintuple elements, comes to know itself as material substance (dravymas miti).
25. This substance being next infused with the vital breath, receives soon after its vigor and strength like the seed of a plant; and then it feels itself to be endued with life, and to be conceived in the uterus in its own conception.
26. The same erroneous conception of its gross materiality, misleads to the belief of its own egoism and personality. It conceives also its state of a moving or unmoving being, and this conception of it converts it instantly into the like form. (We have the forms, as we picture to ourselves in our minds).
27. Again the simultaneous meeting of former reminiscence with the later desire of a person, changes its former habitual and meaner form, to that of a larger and grosser kind. (Thus one that had been a contemptible gnat in its previous state of existence, is come to a big elephant in its next birth, not from its remembrance of its former state of life, but from its settled desire of becoming the would be being in the next. So it is the will [Sanskrit: vásaná] that supersedes the former impression [Sanskrit: samskára] of what one had been before, and transforms it to what it wishes to be afterwards. Hence the will is the parent of thoughts).
28. The difference and duality of one from its identity and unity, are results of one's thinking himself other wise than what he really is; as a man becomes a devil by thinking himself possessed by a ghost.
29. The thought of the duality of one self-same soul, in its two aspects of the supreme and human souls; is driven away by the persuasion that I do nothing, and the agency of all actions rests in the great God himself.
30. The unity is considered as a duality, by the dualistic opinions of men; while on the other hand the belief in unity, destroys the conviction of dualism and plurality from the minds of men.
31. There is no duality or secondary being in the soul, which may be regarded as the supreme soul, because there is but one soul only, which is unchangeable and unperishable at all times and every where. (All other changing and finite beings, are but reflexions of the supreme).
32. All works of imagination are dispersed, with the dispersion of the fumes of fancy; as one's aerial castle and the fairy city, vanish after the flight of the phrenzy and the visionary dream.
33. It is painful to raise a fabric of imagination, but there is no pain whatever in breaking it down; because the chimera of imagination is well skilled in building the aerial cities, and not in demolishing them. (Which belongs to the province of reason only).