The question arises why, if spirit and matter are one and the same, is there then a need for anything or anyone to absorb spirit? Matter is something which is ever changing; it is continually going through a process of change; and we call this change destruction or death, or we say of matter that it is decomposed or destroyed. In reality it has taken another form, but this form is also changed by spirit and made into something else. Only, in order to distinguish it we give the first aspect of the same one name, and the next aspect of the same thing another name. For instance in one condition a substance is called coal, and in another condition it is called diamond. It has gone through a change. The value is different, the name is different, the appearance is different. The spirit has changed it in one condition to a certain degree, and in another condition to a different degree.