17 breath-record starts with the first breath of the newborn babe and ends only with the last gasp of the dying man, and “soul” is a product of the breath. Genesis also shows the connection between breath and soul in the words: “And the Lord God formed man of the dust of the ground, and breathed into his nostrils the breath of life; and man became a living soul” (The same word: nephesh, is translated breath and soul in the above quotation.) In the post mortem existence the breath-record is disposed of. The good acts of life produce feelings of pleasure and the intensity of attraction incorporates them into the spirit as soulpower. Thus the breath-records of our good acts are the soul which is saved, for by the union with the spirit they become immortal. As they accumulate life after life, we become more soulful and they are thus also the basis of soulgrowth. The record of our evil acts is also derived from our breath in the moments when they were committed. The pain and suffering they bring cause the spirit to expel the breath-record from its being in Purgatory. As that cannot exist independently of the life-giving spirit, the breath-record of our sins disintegrates upon expurgation, and thus we see that “the soul that sinneth, it shall die.” The memory of the suffering incidental to expurgation however, remains with the spirit as conscience, to deter from repetition of the same evil in later lives. Thus both our good and evil acts are recorded through the agency of the breath, which is therefore the basis of the soul, but while the breath-record of good acts amalgamates with the spirit and lives on forever as an immortal soul, the breath-record of evil deeds is disintegrated; it is the soul that sinneth and dies. While the Bible teaches that immortality of the soul is conditional upon well-doing, it makes no distinction in respect of the spirit. The statement is clear and emphatic that when ... “The silver cord be loosed ... then shall the dust return to the earth as it was and the spirit shall return to God who gave it.” Thus the Bible teaches that the body is made of dust and [038] [039]