After having been introduced to the perennial wisdom of the East, the main intent of the author is to reconcile those spiritual principles with the intellectual thinking of the West. He sees the turning point in the relationship between science and spirituality in the discovery that matter is another form of energy. This energy, the author hypothesizes, is identical with the life force in every living thing as well as with the consciousness in animals and human beings. He equates it with the Divine Absolute, brahman in the Vedic tradition, which thus can be easily understood as the basis of everything that is. In order to explain the discrepancy between the One and Only formless Divine and the God, who is revered in every religion, he shows that every human being lives in his/her individual Reality in which he/she adores the form of God which corresponds best with his/her innermost nature. He then shows that a viewpoint based on this newly established Hypothesis greatly enhances the understanding of all religions, philosophies and viewpoints, of which, he believes, it can become a common basis. He also points out that it is vital for the future development of our societies.