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The exercise deals with persons, things, situations, and problems which exist only in imaginary circumstances inside his own mind. But otherwise he is to give it all the reality he can, to see, hear, touch, and smell internally as vividly as if he were using these same senses externally. Except for any special modification which the philosophic discipline may call for, every act is to be done mentally just as he would do it in real life.

-- Notebooks Category 4: Elementary Meditation > Chapter 4 : Meditative Thinking > # 215