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Synopsis Here is a work of conspicuous significance dug out from the unpublished papers of one of the foremost philosophers of modern India. The text contains "main features of the conflicting theories of matter, motion and cosmic changes held at different times by different schools of philosophy - Hindu, Buddhist and Jain.' In a bare outline, the discussion provides a comparative survey of Western thought 'in ancient and modern times', and striking 'points of similarity and difference' between the Indian and Western approaches are brought to light. The distinctive feature of Indian thought lies in the concept of soul which is a new dimension introduced by the ancient sages of India into their study of phenomenon. In the words of author: '…the introduction of soul from the organic stage marks the epoch of a new kind of progress.' And again: 'Soul is the actionless, passionless entity for the enjoyment and liberation of which the whole material world moves in diverse lines.' In this brief survey, the author successfully brings home that the 'views of the Indians on the matter, motion, etc. were not the results of mere guesses but were consistent deductions from definite systems of philosophy and often the result of a close and systematic chain of reason'. The text is enriched with an appendix summarizing Sankhya theory of tanmatra and the author's scholarly notes.