It encompasses all beings, whether they be rational or irrational, animate or inanimate, material or immaterial. All the Laws of Nature are divine laws because God is their author. These Laws cover both the laws of physics and the moral laws. Man is an incarnate Spirit in a material body. The perispirit is a semi-material body which unites the Spirit to the material body.
Spirits are the intelligent Beings of creation.
They constitute the World of the Spirits, which pre-exists and survives everything. All Spirits are created simple and ignorant. They gradually evolve intellectually and morally, so passing from an inferior order to more elevated levels, till they finally reach perfection where they will enjoy constant happiness. All Spirits preserve their individuality, before, during and after each incarnation. Spirits reincarnate as many times as becomes necessary in order to achieve their own perfection.