XIII. The First Beginnings of Man's Physical Body
When the consciousness enters the spiritual world, another part of the physical body becomes detached. It is the part which was formed during the Moon period by the deeds of spiritual beings. But another part is left behind. It is that which existed during the Sun condition of the earth as man's physical entity at that period. But even of this physical entity something is left behind, when, from the standpoint of the spiritual world, everything is taken into account which happened during the Sun period through the deeds of spiritual beings.
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ENGPP1922