Beelzebub’s Tales to His Grandson, G.I. Gurdjieff:

“According to the fantastic branch of this theory of their ‘science,’ now called spiritualism, they suppose among other things that each of them already has a higher being-part or, as they call it, a soul, and that a transmigration must be occurring the whole time to this soul, i.e., something of the kind of this same ‘Okipkhalevnian exchange’ of which I have just spoken.  “Of course, if these unfortunates would only take into consideration that according to the second-grade cosmic law called ‘Tenikdoa’ or ‘law of gravity,’ this same being part— if in rare cases it does happen that it arises in them—instantly rises after the first Rascooarno of the being, or, as they express it, after the death of the being, from the surface of their planet; and if they understood that the explanations and proofs, given by this branch of their ‘science,’ of all sorts of phenomena which proceed as it were among them there thanks to those fantastic souls of theirs, were only the fruits of their idle fancy—then they would already realize that everything else proved by this science of theirs is also nothing else but Mullah Nassr Eddin’s ‘twaddle.’

~

And thus, every man, if he is just an ordinary man, that is, one who has never consciously “worked on himself,” has two worlds; and if he has worked on himself, and has become a so to say “candidate for another life,” he has even three worlds. In spite of the fact that everyone, without exception, will certainly think that I have gone completely mad when they read the above statement, I shall nevertheless go on to develop the logical consequences of this ultra-extravagant notion. If you really want to know the truth, I will tell you how matters stand, and why I pronounced such an absurdity. First of all, it must be said that in the outpourings of various occultists and other will-less parasites, when they discuss spiritual questions, not everything is entirely wrong. What they call the “soul” does really exist, but not everybody necessarily has one. A soul is not born with man and can neither unfold nor take form in him so long as his body is not fully developed. It is a luxury that can only appear and attain completion in the period of “responsible age,” that is to say, in a man’s maturity. The soul, like the physical body, is also matter—only, it consists of “finer” matter. The matter from which the soul is formed and from which it later nourishes and perfects itself is, in general, elaborated during the processes that take place between the two essential forces upon which the entire Universe is founded. The matter in which the soul is coated can be produced exclusively by the action of these two forces, which are called “good” and “evil” by ancient science, or “affirmation” and “negation,” while contemporary science calls them “attraction” and “repulsion.” In the common presence of a man, these two forces have their source in two of the totalities of general psychic functioning, which have already been mentioned.

~

…  during my studies  of the fundamental cosmic laws, I learned that these  sacred substances Abrustdonis and Helkdonis are just  those substances by which the higher being-bodies of  three-brained beings, namely, the body Kesdjan and the  body of the Soul, are in general formed and perfected; and  when I learned that the separation of the sacred Askokin  from the said sacred substances proceeds in general when  the beings on whatever planet it might be transubstantiate  the sacred substances Abrustdonis and Helkdonis in  themselves for the forming and perfecting of their higher  bodies, by means of conscious labors and intentional sufferings.

View From the Real World, Gurdjieff’s Talks

Gurdjieff: A soul is a luxury. No one has yet been born with a fully developed soul. Before we can speak of reincarnation, we must know what kind of man we are speaking about, what kind of soul and what kind of reincarnation. A soul may disintegrate immediately after death, or it may do so after a certain time. For example, a soul may be crystallized within the limits of the earth and may remain there, yet not be crystallized for the sun.

There is no master in ordinary man. And if there is no master, there is no soul.

A soul—this is the aim of all religions, of all schools. It is only an aim, a possibility; it is not a fact.

Ordinary man has no soul and no will. What is usually called will is merely the resultant of desires. If a man has a desire and at the same time there arises a contrary desire, that is, an unwillingness of greater strength than the first, the second will check the first and extinguish it. This is what in ordinary language is called will.

A child is never born with a soul. A soul can be acquired only in the course of life. Even then it is a great luxury and only for a few. Most people live all their lives without a soul, without a master, and for ordinary life a soul is quite unnecessary.

But a soul cannot be born from nothing. Everything is material and so is the soul, only it consists of very fine matter. Consequently, in order to acquire a soul, it is first of all necessary to have the corresponding matter. Yet we do not have enough materials even for our everyday functions.