But what is Spirit? This question cannot be answered, for the reason that its definition is practically that of THE ALL, which cannot be explained or defined. Spirit is simply a name that men give to the highest conception of Infinite Living Mind-it means "the Real Essence"-it means Living Mind, as much superior to Life and Mind as we know them, as the latter are superior to mechanical Energy and Matter. Spirit transcends our understanding, and we use the term merely that we may think or speak of THE ALL.