Mind is not exactly the same as the Mental Plane. The Mental Plane envelops everything and everything has a mental body. Trees, objects, mountains, everything, has a mental body. The mental sheath surrounds the earth and permeates the universe. The mind, however, is a small individual functioning unit. It is made of the same stuff as the mental plane, it is made of mental substance. Since it is a functioning unit, it is made of forces and powers, form, space and energies like any other functioning unit. It may be a little hard to picture the “Form” of the mind. Mental form is finer substance than physical form of course, but “ideas” are actually mental forms, moved by mental forces. Ideas, concepts, institutions, philosophical positions and systems are all held in place by mental form.