The inward and essential part of each and every being is composed of fine vibrations, and the external part is formed of gross ones. The finer part we name spirit and the grosser part matter, the former being less subject to change and destruction and the latter more so. All that lives is spirit and all that dies is matter; and all that dies in spirit is matter and all that lives in matter is spirit. All that is visible and perceptible appears to be living, although subject to death and decay and becoming every moment resolved into its finer element but the sight of man is so deluded by its awareness of the seeming world, that the spirit which really lives is covered under the garb of matter and its true being is hidden.