The whole universe is resolved in two components, matter and energy.
Both can be resolved still in higher entity called Mind, the thought power. Thought is the finer manifestation than matter or energy. It is thought that splits itself in to these two. By combination of these two the whole universe has been produced.

Human body has five senses: –
Each sense has an instrument and each instrument has an organ (nerves). Organ then transfers the news to the mind. The state of mind, which reacts, is called the Intellect. There is something upon which the mind is painted all these pictures, this something upon which our sensations, carried by the mind and intellect, are placed and grouped and formed in to unity, is what is called the Soul of man. In the universe, behind the universal mind, there is also a SOUL, and it is called God.

We are Body and Mind only, not Soul – Why?

Buddhists deny the whole theory of Soul. They say, why there be not a soul as substratum, a something that is neither mind nor body but stands as back- ground for both mind and body. Let there be only mind and body. Body is the name of the stream of matter continuously changing. Mind is the name of the stream of consciousness or thought similarly changing. But the SOUL is the supreme commander of both body and mind, which never changes.

Now how does one explain the unity of body and mind?

This unity really does not exist. Take for instance, a lighted torch. If you whirl it rapidly, you see a circle of light. The circle does not really exist, but because the torch is continually moving, it creates the appearance of a circle, so there is no unity in its body, it is mass of matter continually rushing on, and this stream of matter you may call one unity. Similarly in mind each thought is separate from every other thought, it is only rushing current that leaves behind the illusion of unity; there is no need of the third substance called Soul. This universal phenomenon of body and mind all that really is, do not post some- thing behind it.

But this is not true; SOUL is the binding power of body and mind.