"Students of these matters are therefore begged to extend their concept of that hierarchy of souls so that they include all the exoteric fields of human life (political, social, economic, and religious). They are begged not to narrow down the concept as so many do, to only those who have brought their own little particular organisation into being, or to those who are working purely on the subjective side of life, and along what are recognised by the conservative as the so-called religious or spiritual lines. All that tends to lift the status of humanity on any plane of manifestation is religious work and has a spiritual goal, for matter is but spirit on the lowest plane, and spirit, we are told, is but matter on the highest. All is spirit and these differentiations are but the products of the finite mind. Therefore, all workers and knowers of God in or out of fleshly bodies, and working in any field of divine manifestation form part of the planetary hierarchy and are integral units in that great cloud of witnesses who are the "onlookers and observers". They possess the power of spiritual insight or perception as well as objective or physical vision."