From our previous comparison of the older conception of the four elementary conditions of nature with that now held of the three states of ponderable matter, we may expect that the fourth state will have something in common with heat. Heat is indeed the energy which transforms matter by carrying it from the solid to the liquid and gaseous states. Not so obvious is the fact that heat, apart from being an agent working at matter in this way, is the very essence underlying all material existence, out of which matter in its three ponderable states comes into being and into which it is capable of returning again. Such a conception of matter was naturally absent from the age of the Contra-Levitatem orientation of the human mind. To create this conception, a new Pro-Levitate orientation is required.