Franklin Merrell-Wolff restates his series of five realizations as the epistemological base of reference from which he formulates his philosophy. He discusses the difficulty in making conceptual transcriptions of the values inherent in the substantive Consciousness and the problem in communicating the essence of the “High Indifference.” He goes on to describe the shift in consciousness from the Self-consciousness of the fourth Realization to that represented by the doctrines of Anatman and Nastikata of the fifth Realization, and he introduces the definition of Paranirvana as a Consciousness embracing both Sangsara and Nirvana as complementary opposites. He then proposes the possibility of becoming a tri-kayic being capable of moving freely within all three domains with the intention of bringing Liberation to all creatures and aiding in the transformation of Sangsara itself.