(b) When the mind is well calmed down, and peaceful, fix the thought on the “I Am,” as taught in our previous lessons.  Picture the “I” as an entity independent of the body; deathless; invulnerable; immortal; real.  Then think of it as independent of the body, and able to exist without its fleshly covering.  Meditate upon this for a time, and then gradually direct the thought to the realization of the “I” as independent and superior to the mind, and controlling same.  Go over the general ideas of the first two lessons, and endeavor to calmly reflect upon them and to see them in the “mind’s eye.”  You will find that your mind is gradually becoming more and more peaceful and calm, and that the distracting thoughts of the outside world are farther and farther removed from you.

(c) Then let the mind pass on to a calm consideration of the Third Lesson, in which we have spoken of the Oneness of All, and the relationship of the “I” to the One Life; Power; Intelligence; Being.  You will find that you are acquiring a mental control and calm heretofore unknown to you.  The exercises in the first three lessons will have prepared you for this.

(d) The following is the most difficult of the variations or degrees of this exercise, but the ability to perform it will come gradually.  The exercise consists in gradually shutting out all thought or impression of the outside world; of the body; and of the thoughts themselves, the student concentrating and meditating upon the word and idea “I AM,” the idea being that he shall concentrate upon the idea of mere “being” or “existence,” symbolized by the words “I Am.”  Not “I am this,” or “I am that,” or “I do this,” or “I think that,” but simply:  “I AM.”  This exercise will focus the attention at the very centre of Being within oneself, and will gather in all the mental energies, instead of allowing them to be scattered upon outside things.  A feeling of Peace, Strength, and Power will result, for the affirmation, and the thought back of it, is the most powerful and strongest that one may make, for it is a statement of Actual Being, and a turning of the thought inward to that truth.  Let the mind first dwell upon the word “I,” identifying it with the Self, and then let it pass on to the word “AM,” which signifies Reality, and Being.  Then combine the two with the meanings thereof, and the result a most powerful focusing of thought inward, and most potent Statement of Being.

It is well to accompany the above exercises with a comfortable and easy physical attitude, so as to prevent the distraction of the attention by the body.  In order to do this one should assume an easy attitude and then relax every muscle, and take the tension from every nerve, until a perfect sense of ease, comfort and relaxation is obtained.  You should practice this until you have fully acquired it.  It will be useful to you in many ways, besides rendering Concentration and Meditation easier.  It will act as a “rest cure” for tired body, nerves, and mind.