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"By far the most important of The Universal Laws is that of Manifestation. In order to understand this Law, one must distinguish between spirit and physical matter. The spiritual essence of a thing is never to be confused with the physical form or vehicle which it enlivens but must be understood to be merely using that vehicle for a brief space of time for its own purposes."
"Manifestation is the taking on of a vehicle or form by a spiritual entity and is the only way that the spiritual being can come to know itself. Indeed, the various Universes were created precisely and only for this purpose, namely to provide an arena in which spiritual entities could enter and find their true essence, could discover what they were."
"But one might ask, why does the spiritual being need to take on a form? Can it not simply look within itself and read the truth? Of course, much can be learned from this kind of introspection. But when a being is first created to begin its cycles of manifestation, it does not know how to do this. It does not even know that something is there to be known or learned. This realization can only come after many, many experiences within forms of its own making."
"And after so many experiences on so many Planes, the essence of the entity becomes usually too complex to allow a complete knowing merely by introspection alone. Besides, the being has by now become used to experiencing itself in the guise of a vehicle of some kind and would have great difficulty in attempting to analyze itself in the form of pure spiritual essence."
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