This work is an exposition of a NEW PHILOSOPHY, and although it has been taught to a number of highly educated men,-in a technical way, we have had many suggestions made to us to publish a work which the "e;work-a-day"e; people can understand,-some have said: "e;It is too far above me,"e; and "e;why don't you explain it so everybody may understand it."e;In this section we have especially planned to overcome all such incongruities. First of all we want to say that nature is a strict economist of time, material and energy her acts and laws are the simplest possible. When you see any philosophy that is complicated, it is wrong, but if it teaches simplicity it is right the orthodox creeds have maintained that the universe contained two distinct and eternal elements MATERIAL AND SPIRIT but this is complication can be reduced, WE ARE MONISTS AND "e;PANTHEISTS"e; and we are right, there is ONLY ONE ELEMENT IN THE UNIVERSE, AND THAT IS THE PRISTINE SPIRIT.