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All that transpires in an individual’s world is recorded in a substance and dimension known as akasha. These records can be read by adepts or those whose soul (psychic) faculties are developed. An ascended master or an unascended adept can look at a record just the way an archaeologist would look through layers of the earth. He can look through layers of records and pinpoint any age or time since the earth was created and read the record of what happened at that particular point in time and space.
Mark L. Prophet and Elizabeth Clare Prophet, Saint Germain On Alchemy: Formulas for Self-Transformation.