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Indeed, there seems to be less reason. For an atheist of to-day may very properly argue: 'So far from beholding anything divine in this Single Being absolute to human consciousness, it is just precisely the form of Being which my theory postulates as the Self-existing All.

On the other hand, to an atheist it will no doubt appear more conceivable, because more simple, to accept the dogma of an eternal self-existence of something which we call force and matter, and with this dogma to accept the implication of a necessary self-evolution of cosmic harmony, than to resort to the additional and no less inconceivable supposition of a self-existing Agent which must be regarded both as Mind and as Not-mind at the same time.

For we have seen that, by means of a subtle though perfectly logical argument, Cosmic Philosophy has evolved this conclusion that all phenomena as presented in consciousness are manifestations of a not improbable Single Self-existing Power, of whose existence these manifestations alone can make us cognisant.

An elaborate logic, beginning with Parmenides, and culminating in Hegel and his followers, has been gradually developed, to prove that the universe is one indivisible Whole, and that what seem to be its parts, if considered as substantial and self-existing, are mere illusion.

That is, it is applied to what excites feelings and has attributes, but not to feelings and attributes themselves; and if we called extension, virtue, &c., beings, we should be accused of believing in the Platonic self-existing ideas, or Epicurus's sensible forms in short, of deeming attributes substances. To fill this gap, the abstract, entity, was made into a concrete, equivalent to being.