with him and seemingly was able to get in conversation with him over the phone.

He told me that he had been anxious for me to make contact with him, for in this new work he had been called upon to perform there was much that would interest us mutually. He told me of having on earth been for years active in financial dealings of every nature, and of having learned the ins and outs of material money until he was quoted as an authority. But, he added, during that time he had never been without the desire to understand the real nature and use of money, of which he had on earth a vague idea. At any rate he had done the best he could to inject a little idealism into the sordid work he was compelled there to do.

When he suddenly found himself in the spirit world; and then after a time he was put in charge in the city of the valley of what might be called its “finances,” if that word could be applied where they used no money. And he had been chosen because of his wide experience and accurate knowledge of earthly money affairs. His task really was gradually to transmute their medium of exchange into a medium for earth’s use, and to accomplish that with as little destruction as possible. Or possibly, it was the other way around—to transmute the earth’s medium gradually into “spiritual money.” At any rate, he had a real job on his hands.

When I met him, therefore, this second time, in response to his phone request, I noticed a great change in his appearance, a much more spiritualized personality. When I first saw him he had much of the “financier” look about him, the appearance of a shrewd, if high-minded, business man. He explained fully why there had been no material results from our former contact, that it was because