The Spirits' Book
Book Two - The Spirit World
Chapter I - Spirits
Origin and Nature of Spirits
79. Since there are two general elements in the universe, the intelligent element and the material element, is it correct to say that spirits are formed from the intelligent element as inert bodies are formed from the material element?
“Obviously. Spirits are the individualization of the intelligent principle, as bodies are the individualization of the material principle. It is the time and mode of this formation that are unknown to us.”