The Theist declares his God to be not only immutable, but also infinitely intelligent, and says: "Matter is either essentially intelligent, or essentially non-intelligent; if matter were essentially intelligent, no matter could be without intelligence; but matter can not be essentially intelligent, because some matter is not intelligent, therefore matter is essentially non-intelligent: but there is intelligence, therefore there must be a cause for the intelligence, independent of matter; this must be an intelligent being--i.e.., God." The Atheist answers, I do not know what is meant, in the mouth of the Atheist, by "matter." "Matter," "substance," "existence," are three words having the same signification in the Atheist's vocabulary. It is not certain that the Theist expresses any very clear idea when he uses the words "matter" and "intelligence." Reason and understanding are sometimes treated as separate faculties, yet it is not unfair to presume that the Theist would include them both under the word intelligence. Perception is the foundation of the intellect. The perceptive faculty, or perceptive faculties, differs or differ in each animal, yet in speaking of matter that Theist uses the word "intelligence" as though the same meaning were to be understood in every case. The recollection of the perceptions is the exercise of a different faculty from the perceptive faculty, and occasionally varies disproportionately; thus an individual may have great perceptive faculties, and very little memory, or the reverse, yet memory, as well as perception, is included in intelligence. So also the faculty of comparing between two or more perceptions; the faculty of judging and the faculty of reflecting--all these are subject to the same remarks, and all these and other faculties are included in the word intelligence. We answer, then, that "God" (whatever that word may mean) can not be intelligent. He can never perceive; the act of perception results in the obtaining a new idea, but if God be omniscient his ideas have been eternally the same. He has either been always and always will be perceiving, or he has never perceived at all. But God can not have been always perceiving, because if he had he would always have been obtaining fresh knowledge, in which case he must have some time had less knowledge than now; that is he would have been less perfect; that is, he would not have been God: he can never recollect or forget, he can never compare, reflect nor judge. There can not be perfect intelligence without understanding; but following Coleridge, "understanding is the faculty of judging according to sense." The faculty of whom? Of some person, judging according to that person's senses? But has "God" senses? Is there anything beyond "God" for "God" to sensate? There can not be perfect intelligence without reason. By reason we mean that faculty or aggregation of faculties which avails itself of past experience to predetermine, more or less accurately, experience in the future, and to affirm truths which sense perceives, experiment verifies, and experience confirms. To God there can be neither past nor future, therefore to him reason is impossible. There can not be perfect intelligence without will, but has God will? If God wills, the will of the all-powerful must be irresistible; the will of the infinite must exclude all other wills.