38. The ideas (dhi) of material things, are produced in the beginning of creation, from their previous impressions left in the intellect; and the world being but a dream or work of imagination; it is an error of the brain to take it for a reality.
39. The traces of prior dreams and reminiscences (of previous birth), being preserved in the memory or mind; the same things appear and reappear in it (in later births), and represent their aerial shapes as substantial figures (as some pictures appear true to life).
40. This error has taken possession of the mind, in the same manner as the untrue is taken for truth: while the transcendent and clear truth of the omniform soul is rejected as untrue.
41. In reality there is the Divine Intellect only, that has existed for ever; and this being the most certain truth that Brahma is all in all, the doctrine of reminiscence and oblivion goes to nothing.
42. It is sheer ignorance, which is devoid of this spiritual knowledge, and views things in their physical light only; and in this lies the true knowledge, which breaks open the door of ignorance. (i.e. Spiritualism alone, dispels the gloom of materialism).
43. There remains nothing at last, after expulsion of the error of materiality; except the pure spirit of God, who is both the viewer and the view, or the subjective and objective in himself.
44. As the reflexion of anything falling on a mirror, shows the figure of that thing within itself; so the world shines of itself in the vacuity of the Divine Intellect, and with the reflection of anything else, being ever cast upon it.
45. As the reflexion of a thing, exhibits itself in its bosom, though nobody was to look at it; so the world is shown in the Divine Intellect, though the same is invisible to every one.
46. Whatever is found as true, both by reason and proof, the same must be the certain truth; all else is mere semblance of it; and not being actual can never be true.
47. And though the knowledge of the material world, is proved to be false and untrue, yet it is found to mislead us, as the act of somnambulation does in our sleep and dreaming state.