The pre-eminence of man over the animal kingdom is due to his superior quality of mind. This being the highest and most perfect part of man. Through the mind intelligence is expressed.

It is a fact that intelligence has always existed, and we know of no reason why it should not continue to exist. The Law of Mentalism has demonstrated conclusively that messages have been and can be received from those who have departed from the body, thereby proving that some part of man continues to exist after the destruction of the body. This indestructible part has been called the "Soul." It is only natural that all who have studied this subject should conclude that the part which lives after the destruction of the body must be the highest faculty possessed by man, which is the mind. Whatever it is that retains life it would be of no further use unless guided by intelligence. As the mind is the organ of intelligence, it would be impossible for intelligence to be utilized or expressed except through the mind. If the mind were a physical organ, it would have died with the body. This proves conclusively that the mind, like intelligence, never dies. As it is the mind that lives, then mind and soul must be one and the same. If this is remembered, it will be easy to comprehend that the soul only uses the body as a place of residence in which to work out its grand purpose.

A new soul is not created, as some people suppose, by either man or God, every time a child is born, but instead a fraction of the great Soul (God), or source of intelligence, is attracted to the new body as a place of residence where it dwells until the house becomes uninhabitable, and then it returns to the source from which it came, there to remain until another suitable habitation is prepared for it.

The soul is attracted to the body through the Law of Mentalism. The parents by their thoughts create the characteristics of their child, and at the same time attract to it a soul that is in harmony with those characteristics and the physical house the parents are building. If the thoughts for the prospective child are loving, noble and ambitious, they will reach out to all parts of creation, if necessary, and attract to the new body a soul in harmony with it. If the thoughts for the child are cruel, selfish, gross, or indifferent, that Mentalism will attract a soul or mind that is in harmony, for "like attracts like".

Man has been entrusted with the power to create the body or house in which the soul (or mind) shall reside, and is also through the power of Mentalism permitted to select the nature of the soul which shall occupy the house he builds, but he cannot create or destroy the soul, fur it, like intelligence, has always existed and always will exist. Man is the architect and builder, and if he builds a house with poor materials, and neglects to supply the conveniences and improvements, he will not attract a very desirable tenant. Those possessing an ambition for improvement and advancement, will not be attracted to it. On the other hand, should he design carefully a structure of artistic and scientific proportions, use the best of materials and build it well, having a purpose in view, and finish it with all the latest improvements that art and science can suggest, he would produce a structure that would attract a soul having tastes in perfect harmony with the building and surroundings. The tenant would be one who would appreciate the advantages and make use of the opportunities that the habitation afforded. From the time the soul takes possession of the body, it, assisted by the thoughts of others, will keep the body in repair, add additional improvements, or allow it to go to destruction as the case may be. This will depend upon the character of the soul that inhabits the body, and the intelligence with which it is associated. The Law of Mentalism teaches us to what extent we are responsible for the lives our children lead. Every person should consider this subject well before becoming the cause of sin and sorrow to future generations. Think right and you will live right. Think right, and your children will be guided by noble, generous souls, and will thus reflect as in a mirror, your noble principles and thoughts. Think wrong and you will live wrong. Think wrong and you will see in your children the evidence of your own sins. They will be as judges standing before you to constantly accuse you. Your own thoughts will thus make for you either Heaven or Hell.