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The attempt to regard Spirit and Matter as two separate self-existent substances must end in failure, for they cannot then be brought together, or interact together, either in man or in the universe. The same is true of Mind and Matter. But the opposing attempt, that of the materialists, to make Mind the highest product of the evolution of Matter, must end in equal failure.

-- Notebooks Category 21: Mentalism > Chapter 1 : The Sensed World > # 126