An idea can transcend time because the soul advances by an "ascension of state"; we gain a deeper understanding of truth not by anything physical, but through our minds. The greater insight we gain into the spirit that connects everything in our world, the closer we come to the Over-Soul. Emerson calls this increasingly deeper understanding "the law of moral and of mental gain," for our union with the Over-Soul is directly linked to our actions: The more we accept this force in our lives, the more moral we become, and the more moral acts we will perform.
The theme of duality is present in this section, not only in Emerson's claiming what the Over-Soul is and is not, but also in the battle between the Over-Soul and our physical senses. However, these examples of duality are slightly different and more important than previous examples because they demonstrate how the Over-Soul actually overpowers its opposition: ". . . the soul's scale is one; the scale of the senses and the understanding is another. Before the revelations of the soul, Time, Space and Nature shrink away."
Because the themes of duality and definition are so important to Emerson, he ends this section by recalling what the soul is not — and, therefore, what it is. Also, the reference to a child and virtues is a familiar and favorite theme of his.
