there no third
way in which MAN creates? Yes, there is--he CREATES MENTALLY! And in so
doing he uses no outside materials, nor does he reproduce himself, and
yet his Spirit pervades the Mental Creation.

Following the Principle of Correspondence, we are justified in
considering that THE ALL creates the Universe MENTALLY, in a manner akin
to the process whereby Man creates Mental Images. And, here is where the
report of Reason tallies precisely with the report of the Illumined, as
shown by their teachings and writings. Such are the teachings of the
Wise Men. Such was the Teaching of Hermes.

THE ALL can create in no other way except mentally, without either using
material (and there is none to use), or else reproducing itself (which
is also impossible). There is no escape from this conclusion of the
Reason, which, as we have said, agrees with the highest teachings of the
Illumined. Just as you, student, may create a Universe of your own in
your mentality, so does THE ALL create Universes in its own Mentality.
But your Universe is the mental creation of a Finite Mind, whereas that
of THE ALL is the creation of an Infinite. The two are similar in kind,
but infinitely different in degree. We shall examine more closely into
the process of creation and manifestation as we proceed. But this is the
point to fix in your minds at this stage: THE UNIVERSE, AND ALL IT
CONTAINS, IS A MENTAL CREATION OF THE ALL. Verily indeed, ALL IS MIND!

"THE ALL creates in its Infinite Mind countless Universes,
which exist for aeons of Time--and yet, to THE ALL, the
creation, development, decline and death of a million Universes
is as the time of the twinkling of an eye."--The Kybalion.

"The Infinite Mind of THE ALL is the womb of Universes."--The
Kybalion.

The Principle of Gender (see Lesson I. and other lessons to follow) is
manifested on all planes of life, material mental and spiritual. But,
as we have said before, "Gender" does not mean "Sex" sex is merely a
material manifestation of gender. "Gender" means "relating to generation
or creation." And whenever anything is generated or created, on any
plane, the Principle of Gender must be manifested. And this is true even
in the creation of Universes.

Now do not jump to the conclusion that we are teaching that there is a
male and female God, or Creator. That idea is merely a distortion of the
ancient teachings on the subject. The true teaching is that THE ALL, in