breath of the
newborn babe and ends only with the last gasp of the dying man, and "soul"
is a product of the breath. Genesis also shows the connection between
breath and soul in the words: "And the Lord God formed man of the dust of
the ground, and breathed into his nostrils the breath of life; and man
became a living soul" (The same word: _nephesh_, is translated breath and
soul in the above quotation.)

In the post mortem existence the breath-record is disposed of. The good
acts of life produce feelings of pleasure and the intensity of attraction
incorporates them into the spirit as soul-power. _Thus the breath-records
of our good acts are the soul which is saved_, for by the union with the
spirit they become immortal. As they accumulate life after life, we become
more soulful and they are thus also the basis of soulgrowth.

The record of our evil acts is also derived from our breath in the moments
when they were committed. The pain and suffering they bring cause the
spirit to expel the breath-record from its being in Purgatory. As that
cannot exist independently of the life-giving spirit, the breath-record of
our sins disintegrates upon expurgation, and thus we see that "the soul
that sinneth, it shall die." The memory of the suffering incidental to
expurgation however, remains with the spirit as _conscience_, to deter
from repetition of the same evil in later lives.

Thus both our good and evil acts are recorded through the agency of the
breath, which is therefore the basis of the soul, but while the
breath-record of good acts amalgamates with the spirit and lives on
forever as an immortal soul, the breath-record of evil deeds is
disintegrated; it is the soul that sinneth and dies.

While the Bible teaches that immortality of the soul is conditional upon
well-doing, it makes no distinction in respect of the spirit. The
statement is clear and emphatic that when ... "The silver cord be loosed
... then shall the dust return to the earth as it was and the spirit shall
return to God who gave it."

Thus the Bible teaches that the body is made of dust and returns thereto,
that a part of the soul generated in the breath is perishable, but that
the spirit survives bodily death and persists forever. Therefore a "lost
soul" in the common acceptance of that term is not a Bible teaching, for
the spirit is uncreate and eternal as God Himself, and therefore the
orthodox theory cannot be true.

3) THE THEORY OF REBIRTHS _whi