As we now know, from a cosmic point of view all living beings are the same being. When they nonetheless appear to us as thousands upon thousands of different races and species it is due to the fact that they are ordinarily judged by their physical organism. As this organism in reality or from a cosmic point of view is definitely not the being itself, but, on the contrary, constitutes merely the tool through which it creates and experiences life, it is naturally wrong to judge the being's real or absolute identity from its organism, especially since this organism is temporal and will perish. A living being must, therefore, be judged by its real and eternal identity. This cosmic judgement is the absolutely highest one and therefore the totally just one. When judged in this way the living being is termed a "human being". Behind the term "human being" there is thus an absolute, eternal, immortal reality. And since every single existing living being in the entire universe, both in the microcosmos, macrocosmos and the mesocosmos, has this analysis, it here thus becomes obvious to the intuitive observer that all these beings, in their highest and innermost cosmic analysis, each constitute the same kind of being. They are all "human beings" in their highest cosmic analysis. When we in our daily lives do not call all living beings "human beings", it is, as previously mentioned, due exclusively to their appearing in different organisms and their having ways of experiencing life and manifesting that deviate from the form of organism and the way of experiencing life and manifesting that we ordinarily call a human being. When, for example, we do not describe a dog, a cat, a horse, an elephant, a fish or any other animal whatsoever as a human being, it is due exclusively to the form of organism and the forms of life and manifestation through which the eternal beings in question manifest themselves. Since the organisms, the forms of life and of manifestation are created phenomena, and are thus merely temporary occurrences for living beings they cannot possibly be identical to living beings themselves. They constitute merely something that is produced by living beings. But behind this produced something the real and eternal being exists as an I with an equally eternal superconsciousness. This I and its superconsciousness together constitute the real eternal living being behind the perishable physical organism. This living being creates the organism, experiences and manifests itself through this organism, and can separate itself from it when it becomes old and worn out or in some other way becomes damaged or defective, and can thereby no longer be used by the being. We call this separation or liberation of the I from its physical organism "death". And, as we have already learned, the being, by virtue of special circumstances, can again form a new physical organism and again experience life on the physical plane. We call this process "birth". Both these two processes, birth and death, together constitute the foundation of so-called "reincarnation" or "rebirth".
      This living, eternal being behind the organism, which experiences and manifests life by virtue of its organism, is intrinsically nameless since it is intrinsically beyond all manifestation, it being the very source of manifestation. It can be expressed only as "something that is". Only that which it produces and creates can be given a name. Its main creation is its organism. And it actually gets its name from the structure of this organism. The most distinguished and totally perfect of all living beings' organisms is the human organism. From this, living beings get the name "human beings" as they gradually progress so far in evolution that the opposite pole begins to make its presence felt and thereby to a corresponding extent begins to change the animal mentality and animal organism into the human mentality and human organism respectively. The human mentality is characterised by the intelligence, knowledge, talents and creative ability that increase with the transformation of the poles. The human organism is characterised by the evolution of the animal organism towards the upright gait, the gradual refining of the musculature and features, the appearance of the first hint of femininity in the man's organism and of masculinity in the woman's organism. And so the human mentality and the human organism evolve out of the previous primitive stages. And it is during these primitive stages that the eternal true beings behind the organisms are expressed as animals, plants and mineral forms of life and not as human beings.