The whole system of Hindoo theology is founded upon the doctrine that the Divine Spirit, as the soul of the universe, becomes, in all animate beings, united to matter; that spirit is insulated or individuated by particular portions of matter, which it is continually quitting, and joining itself to new portions of matter; that the human soul is, in other words, God himself; that the knowledge of this, leading men to seek complete deliverance from the degrading and polluting influence of material objects, is the only means of being reunited to the divine nature; that this deliverance from matter may be obtained in the present State by separation from human intercourse, the practice of bodily austerities, and entire abstraction of mind; and that, if not obtained in one birth, it is to be sought through every future transmigration till obtained.

This doctrine is taught in many parts of the Hindoo writings, especially in the Dŭrshŭinŭs; which works, though almost wholly speculative, make known a method of abstraction, to assist ascetics in obtaining deliverance from mortal birth.

Udwŭyanŭndŭ, a sŭnyasēē, and the compiler of ‘the Essence of the Védantŭ,’ says, ‘Brŭmhŭ and life are one: that which, pervading all the members of the body, gives to them life and motion, is called jēēvŭ, life; that which, pervading the whole universe, gives life and motion to all, is Brŭmhŭ; therefore these two are one.