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What are the "higher bodies"? Just as man has a physical body with which to operate in the physical world, so he has a vital body, an emotional body, and a mental body through which to express these other parts of his nature. This is the teaching of Theosophists, Hindus, and occultists. These bodies survive the death of the physical body, but are reduced to seed atoms when, between incarnations, man passes into a state of happy dreamless slumber. But from the philosophical viewpoint, the "higher bodies" are simply thought bodies, or, more correctly, states of consciousness.

-- Notebooks Category 10: Healing of the Self > Chapter 2 : The Universal Life Force > # 22