LETTER  OF  TRANSMITTAL.

                 PART  TWENTY-THREE.

   In the part which I have the honor to transmit
herewith you will find that money weaves itself in-
to the entire fabric of our very existence; that the
law of success is service; that we get what we give,
and for this reason we should consider it a great
privilege to be able to give.

   We have found that thought is the creative activ-
ity behind every constructive enterprise.  We can
therefore give nothing of more practical value than
our thought.

   Creative thought requires attention and the power
of attention is, as we have found, the weapon of the
Super-man.  Attention develops concentration, and
concentration develops Spiritual Power, and Spirit-
ual Power is the mightiest force in existence.

   This is the science which embraces all sciences.
It is the art which, above all arts, is relevant to hu-
man life.  In the mastery of this science and this art
there is opportunity for unending progression.  Per-
fection in this is not acquired in six days, or in six
weeks, or in six months.  It is the labor of a life.
Not to go forward is to go backward.

   It is inevitable that the entertainment of positive,
constructive and unselfish thoughts should have a
far-reaching effect for good.  Compensation is the
key-note of the universe.  Nature is constantly
seeking to strike an equilibrium.  Where something
is sent out something must be received; else there
should be a vacuum formed.  By observance of this
rule you cannot fail to profit in such measure as to
amply justify your effort along this line.


           PART TWENTY-THREE

   1.  The money consciousness is an atti-
tude of mind; it is the open door to the
arteries of commerce.  It is the receptive
attitude.  Desire is the attractive force
which sets the current in motion and fear
is the great obstacle by which the current
is stopped or completely reversed, turned
away from us.

   2.  Fear is just the opposite from money
consciousness; it is poverty consciousness,
and as the law is unchangeable we get ex-
actly what we give; if we fear we get what
we feared.  Money weaves itself into the
entire fabric of our very existence; it en-
gages the best thought of the best minds.

   3.  We make money by making friends,
and we enlarge our circle of friends by
making money for them, by helping them,
by being of service to them.  The first
law of success then is service, and this in
turn is built on integrity and justice.  The
man who at least is not fair in his intention
is simply ignorant; he has missed the
fundamental law of all exchange; he is
impossible; he will lose surely and cer-
tainly; he may not know it; he may think
he is winning, but he is doomed to certain
defeat.  He cannot cheat the Infinite.
The law of compensation will demand of
him an eye for an eye and a tooth for a
tooth.

   4.  The forces of life are volatile; they
are composed of our thoughts and ideals
and these in turn are molded into form;
our problem is to keep an open mind, to
constantly reach out for the new, to recog-
nize opportunity, to be interested in the
race rather than the goal, for the pleasure
is in the pursuit rather than the posses-
sion.

   5.  You can make a money magnet of
yourself, but to do so you must first con-
sider how you can make money for other
people.  If you have the necessary insight
to perceive and utilize opportunities and
propitious conditions and recognize val-
ues, you can put yourself in position to
take advantage of them, but your greatest
success will come as you are enabled to
assist others.  What benefits one must
benefit all.

   6.  A generous thought is filled with
strength and vitality, a selfish thought
contains the germs of dissolution; it will
disintegrate and pass away.  Great
financiers like Morgan and others are sim-
ply channels for the distribution of wealth;
enormous amounts come and go, but it
would be as dangerous to stop the outgo
as the income; both ends must remain
open; and so our greatest success will
come as we recognize that it is just as
essential to give as to get.

   7.  If we recognize the Omnipotent
power that is the source of all supply we
will adjust our consciousness to this sup-
ply in such a way that it will constantly
attract all that is necessary to itself and
we shall find that the more we give the
more we get.  Giving in this sense implies
service.  The banker gives his money, the
merchant gives his goods, the author gives
his thought, the workman gives his skill;
all have something to give, but the more
they can give, the more they get, and the
more they get the more they are enabled
to give.

   8.  The financier get much because he
gives much; he thinks; he is seldom a man
that lets any one else do his thinking for
him; he wants to know how results are to
be secured; you must show him; when you
can do this he will furnish the means by
which hundreds or thousands may profit,
and in proportion as they are successful
will he be successful.  Morgan, Rockefel-
ler, Carnegie and others did not get rich
because they lost money for other people;
on the contrary, it is because they made
money for other people that they became
the wealthiest men in the wealthiest coun-
try on the globe.

   9.  The average person is entirely in-
nocent of any deep thinking; he accepts
the ideas of others, and repeats them, in
very much the same way as a parrot; this
is readily seen when we understand the
method which is used to form public opin-
ion, and this docile attitude on the part of
a large majority who seem perfectly will-
ing to let a few persons do all their think-
ing for them is what enables a few men in
a great many countries to usurp all the
avenues of power and hold the millions in
subjection.  Creative thinking requires
attention.

   10.  The power of attention is called
concentration; this power is directed by
the will; for this reason we must refuse
to concentrate or think of anything except
the things we desire.  Many are constantly
concentrating upon sorrow, loss and dis-
cord of every kind; as thought is creative
it necessarily follows that this concentra-
tion inevitably leads to more loss, more
sorrow and more discord.  How could it
be otherwise?  On the other hand, when
we meet with success, gain, or any other
desirable condition, we naturally concen-
trate upon the effects of these things and
thereby create more, and so it follows that
much leads to more.

   11.  How an understanding of this prin-
ciple can be utilized in the business world
is well told by Mr. Atkinson in Advanced
Thought.  He says:

   12.  "Spirit, whatever else it may or
may not be, must be considered as the
Essence of Consciousness, the Substance
of Mind, the reality underlying Thought.
And as all Ideas are phases of the activ-
ity of Consciousness, Mind or Thought, it
follows that in Spirit, and in it alone, is to
be found the Ultimate Fact, the Real
Thing, or Idea."

   13.  This being admitted, does it not seem
reasonable to hold that a true understand-
ing of spirit, and its laws of manifesta-
tion, would be about the most "practical"
thing that a "practical" person can hope
to find?  Does it not seem certain that if
the "practical" men of the world could
but realize this fact, they would "fall all
over themselves" in getting to the place
in which they might obtain such knowledge
of spiritual things and laws?  These men
are not fools; they need only to grasp this
fundamental fact in order to move in the
direction of that which is the essence of all
achievement.

   14.  Let me give you a concrete exam-
ple.  I know a man here in Chicago whom
I had always considered to be quite ma-
terialistic.  He had made several suc-
cesses in life; and also several failures.
The last time I had a talk with him he was
practically "down and out," as compared
with his former business condition.  It
looked as if he had indeed reached "the
end of his rope," for he was well advanced
into the stage of middle-age, and new ideas
came more slowly, and less frequently to
him than in former years.

   15.  He said to me, in substance: "I know
that all things that "work out" in busi-
ness are the result of Thought; any fool
knows that.  Just now, I seem to be short
on thoughts and good ideas.  But, if this
"All-Mind" teaching is correct, there
should be possible to the individual the
attainment of "direct connection" with
Infinite Mind; and in Infinite Mind there
must be the possibility of all kinds of good
ideas which a man of my courage and ex-
perience could put to practical use in the
business world, and make a big success
thereof.  It looks good to me; and I am
going to look into it."

   16.  This was about two years ago.  The
other day I heard of this man again.
Talking to a friend, I said: "What has
come of our old friend X?  Has he ever
gotten on his feet again?"  The friend
looked at me in amazement.  "Why," said
he, "don't you know about X's great suc-
cess?  He is the Big Man in the '-----
Company' (naming a concern which has
made a phenomenal success during the
last eighteen months and is now well
known, by reason if its advertisements,
from one end of the country to another,
and also abroad).  He is the man who sup-
plied the BIG IDEA for that concern.
Why, he is about a half-million to the good
and is moving rapidly toward the million
mark; all in the space of eighteen
months."  I had not connected this man
with the enterprise mentioned; although
I knew of the wonderful success of that
company in question.  Investigation has
shown that the story is true, and that the
above stated facts are not exaggerated in
the slightest.

   17.  Now, what do you think of that?
To me, it means that this man actually
made the "direct connection" with Infinite
Mind--Spirit--and, having found it, he
set it to work for him.  He "used it in his
business."

   18.  Does this sound sacrilegious or
blasphemous?  I hope not; I do not mean
it to be so.  Take away the implication of
Personality, or Magnified Human Nature,
from the conception of "The Infinite,"
and you have left the conception of an
Infinite Presence-Power, the Quintessence
of which is Consciousness--in fact, at the
last, Spirit.  As this man, also, at the
last, must be considered as a manifestation
of spirit; there is nothing sacrilegious in
the idea that he, being Spirit, should
so harmonize himself with his Origin and
Source that he would be able to manifest
at least a minor degree of its Power.  All
of us do this, more or less, when we use
our minds in the direction of Creative
Thought.  This man did more, he went
about it in an intensely "practical" man-
ner.

   19.  I have not consulted him about his
method of procedure, though I intend do-
ing so at the first opportunity, but, he not
only drew upon the Infinite Supply for the
ideas which he needed (and which formed
the seed of his success), but that he also
used the Creative Power of Thought in
building up for himself an Idealistic Pat-
tern of that which he hoped to manifest in
material form, adding thereto, changing,
improving its detail, from time to time--
proceeding from the general outline to the
finished detail.  I judge this to be the facts
of this case, not alone from my recollection
of the conversation two years ago, but also
because I have found the same thing to be
true in the cases of other prominent men
who have made similar manifestation of
Creative Thought.

   20.  Those who may shrink from this
idea of employing the Infinite Power to
aid one in his work in the material world,
should remember that if the Infinite ob-
jected in the least to such a procedure the
thing could never happen.  The Infinite is
quite able to take care of Itself.

   21.  "Spirituality" is quite "prac-
tical," very "practical," intensely "Prac-
tical."  It teaches that Spirit is the Real
Thing, the Whole Thing, and that
Matter is but plastic stuff, which
Spirit is able to create, mould, manipulate,
and fashion to its will.  Spirituality is
the most "practical" thing in the world--
the only really and absolutely "practical"
thing that there is!

   22.  This week concentrate on the fact
that man is not a body with a spirit, but
a spirit with a body, and that it is for
this reason that his desires are incapable
of any permanent satisfaction in anything
not spiritual.  Money is therefore of no
value except to bring about the conditions
which we desire, and these conditions are
necessarily harmonious.  Harmonious
conditions necessitate sufficient supply, so
that if there appears to be any lack, we
should realize that the idea or soul of
money is service, and as this thought takes
form, channels of supply will be opened,
and you will have the satisfaction of
knowing that spiritual methods are en-
tirely practical.


       We have discovered that premeditated,
    orderly thinking for a purpose matures
    that purpose into fixed form, so that
    we may be absolutely sure of the result
    of our dynamic experiment.
                             --Francis Larimer Warner.


              PART TWENTY-THREE.

221.  What is the first law of success?

         Service.

222.  How may we be of the most service?

         By having an open mind. By being
         interested in the race rather than the
         goal, in the pursuit rather than pos-
         session.

223.  What is the result of a selfish
         thought?

         It contains the germs of dissolution.

224.  How will our greatest success be
         achieved?

         By a recognition of the fact that it
         is just as essential to give as to re-
         ceive.

225.  Why do financiers frequently meet
         with great success?

         Because they do their own thinking.

226.  Why do the great majority in every
         country remain the docile and appar-
         ently willing tools of the few?

         Because they let the few do all their
         thinking for them.

227.  What is the effect of concentrating
         upon sorrow and loss?

         More sorrow and more loss.

228.  What is the effect of concentrating
         upon gain?

         More gain.

229.  Is this principle used in the business
         world?

         It is the only principle which is ever
         used, or ever can be used; there is no
         other principle.  The fact that it may
         be used unconsciously does not alter
         or change the situation.

230.  What is the practical application of
         this principle?

         The fact that success is an effect, not
         a cause, and if we wish to secure the
         effect we must ascertain the cause,
         or idea or thought by which the effect
         is created.

          Nurture your mind with great
         thoughts; to believe in the heroic makes
         heroes.                             --Disraeli