BEING is the One Reality, Eternal, Immutable, Infinite. When the WILL is activated a different state of existence is created. The Subject conceives of BEING as an Identifiable, as an Idea, as being, as space, etc. – this is a mental conception (a construction) with which it is identified. Everything that it conceives and develops and evolves is of a mental texture, which manifests itself as parallel variations of mental conception (parallel worlds). Everything is in the same infinite space but in a different dimension. The Subject that is absorbed into its mental conception (the Universal Being and its variations) undergoes a differentiation Itself. In principle, the perception of a Transpersonal Universal Being is created that is identified with the Universal Being, with the infinite mental objective existence that covers all space. With further absorption into mental existence arises the perception of an individual ego within the objective world (intellect), dealing with the world (intellect) and experiencing a personal individual life in the mental world (perception). As the subject is further absorbed into the relative it undergoes further differentiation. The subject experiences existence within the various dimensions of Being as if living in various worlds. In whatever world it experiences existence the Subject can experience BEING by transcending the various peripheral activities. In reality the Subject identifies with IS even when it perceives itself to be something different. The various subjective states are states of Consciousness and not ontological differentiations.

BEING, LOGOS, Mental Activity creates Being and its variations, Differentiated Reality. This is where all the subjective and objective differences arise. The Perception of Reality, the Reality thus arising depends on the operation of WORD, on the degree of enlightenment or awareness of Its Own Operation, Its result. So, depending on how we perceive or place Reality, our worldview, our actions, the results of our actions arise.

Thus, in the Material Field the Perception of Reality differs according to the level at which we operate. BEING constitutes the Only Reality. Any differentiation is a misconception (Level of BEING).

BEING is perceived as a Oneness that transcends or abolishes opposites. Enlightenment and non-discriminating perception are the same, Tranquility and Activity, Consciousness and creation, Universal and individual, all are identical. We are in this State from the beginning and forever. We do not need to accomplish anything (Level of COGNITION in Activity, identified with Universal Being – three levels).

BEING distinguished from mental activity which has various levels of operation (which create the perception of an existence within the relative). In order to experience the BEING, we have to overcome the mental activity (Level of the intellect).

BEING is distinguished from mental activity which is identified in various processes which are all seen as illusory, empty. To experience the BEING we must reject the various processes as empty (Level of Dialectical Intelligence).

BEING is distinguished from mental activity that is concretized in various processes that are considered real. To experience the BEING, we have to let go of all these processes because they keep us captive in unwanted situations.

All these considerations are real to the Subject who experiences them. From here arise various types of philosophy, religion. In fact, within the same religion, different schools may develop that adopt one or the other view. (One such religion is Buddhism – Theravada, Sunyavada, Vijnanavada, Avatamsaka, Zen)