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                     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[pg 039]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 returns
                       thereto, that a part of the soul generated in the breath is perishable, but that the spirit
                       survives bodily death and persists forever. Therefore a“lost
                       soul” in the common acceptance of that term is not a Bible teaching, for the spirit
                       is uncreate and eternal as God Himself, and therefore the orthodox theory cannot be
                       true. 
                    3) The Theory of Rebirths which teaches that each spirit is an integral
                       part of God, that it enfolds all divine possibilities as the acorn enfolds the oak; that by
                       means of many existences in an earthy body of gradually[pg 040]improving texture its latent powers are
                       being slowly unfolded and become available as dynamic energy; that none can be lost but that
                       all will ultimately attain to perfection and reunion with God, each bringing with it the
                       accumulated experience which is the fruitage of its pilgrimage through
                       matter. 
                    Or, as we may poetically express it: 
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