The Treatise on Immutability lays down the very foundations of the ACAV model: non-action and non-reaction as the true nature of the Creator, as opposed to the action that characterizes human beings. Twenty themes follow one another, one by one, in the order announced from the very introduction.
The universe is born from a breach in immutability — what we call the Big Bang. The human being becomes a resident of it, and it is by leaving its solitude that the Immutable founds the universe: from the divine seed emerges the ancestor, who quickly splits apart to give rise to the Trinity.
Interrelation is crossed like a threshold — "I have crossed interrelation, I have reached..." — before the human being seeks to join, the only goal truly worth pursuing. Teaching bequeaths a legacy from the past, while religion, taken in its practical sense, keeps a secret that must be truly grasped to be understood.
Love is presented here as a unique feeling that cannot be shared. Action, for its part, is sustained by our thoughts and placed within an unstable environment. Incarnation, finally, is tied to the sexuality proper to human beings.
The Creator, having no ego, neither acts nor reacts; desire, meanwhile, needs time to run its course. Material density — the consumption of matter — can turn into either success or a trap. All of us carrying the divine experience, we would search in vain for an exact parallel between good and evil.
Omnipresence raises the question of whether we have ever, by chance, united with it. Contemplation, for its part, holds everything together; knowledge and understanding are clearly distinguished here. The body is presented as the residence of God, the brain as what allows material activity — and personality as precisely what God does not possess.
The treatise closes on the practice of Shabda and Téjas, presented here not as a mere technique but as the path of purification that follows logically from everything before it.
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