The knowledge possessed by Western Occultists of the Esoteric Philosophy, and their range of perceptions and thought of the Eastern Occultism, is very superficial. By stating that “Above the dark abyss were the Waters,” Eliphas Levi leads the student away from the right track. For it changes entirely the core characteristics of Cosmogony, and brings it down to a level with exoteric Genesis — perhaps it was so stated with an eye to this result. In order to clarify that “Above the Breath appeared the Light,” Levi gives a figure that any Eastern Occultist would not hesitate to pronounce it a “left hand” magic figure. His left-hand magic figure is herein reversed. At the dawn of a new Manvantara, perpetual Motion becomes Breath; from the Breath comes forth primordial Light which brings forth the Thought concealed in Darkness, and this becomes the Word, from which this Universe sprang into being. The learned Abbé had a decided tendency to anthropomorphize creation. He ignores the first stage of evolution and imagines a secondary chaos. But in the face of the task Levi had set before himself — that of reconciling Jewish Magic with Roman Ecclesiasticism — he could say nothing else. Not only are his explanations unsatisfactory and misleading (in his published works they are much worse) but his Hebrew transliteration is entirely wrong. The philosophy that the French Magus gives out as Kabbalistic is simply mystical Roman Catholicism adapted to the Christian Kabbalah. Clearly, Levi’s Kabbalah is mystic Christianity, not Occultism. The material Universe was built by Water, say the Kabbalists who know the difference between the “two waters “— the Waters of Life and those of “Salvation” — so confused together in dogmatic religions. Moses and Thales said that only earth and water can bring forth a living Soul, water being on this plane the Principle of all things. In Egypt Osiris was Fire, and Isis was the Earth or, its synonym, Water, the two opposing elements (because of their opposite properties) being necessary to each other for a common object — that of procreation. The earth needs solar heat and rain to make her throw out her germs. But these procreative properties of Fire and Water, or Spirit and Matter, are symbols only of physical generation.