If we say that this reincarnation is for acquiring perfections so that matter may become refined and delicate, and that the light of the spirit may be manifest in it with the greatest perfection, this also is mere imagination. For, even supposing we believe in this argument, still change of nature is impossible through renewal and return. The essence of imperfection, by returning, does not become the reality of perfection; complete darkness, by returning, does not become the source of light; the essence of weakness is not transformed into power and might by returning, and an earthly nature does not become a heavenly reality. The tree of Zaqqúm,1 no matter how frequently it may come back, will not bring forth sweet fruit, and the good tree, no matter how often it may return, will not bear a bitter fruit. Therefore, it is evident that returning and coming back to the material world does not become the cause of perfection. This theory has no proofs nor evidences; it is simply an idea. No, in reality the cause of acquiring perfections is the bounty of God.

The Theosophists believe that man on the arc of ascent2 will return many times until he reaches the Supreme Center; in that condition matter becomes a clear mirror, the light of the spirit will shine upon it with its full power, and essential perfection will be acquired. Now, this is an established and deep theological proposition, that the material worlds are terminated at the end of the arc of descent, and that the condition of man is at the end of the arc