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creation nor higher creation represents the position from which higher evolution is possible. In other words when on account of his innate capacity which includes discrimination (fog) and rationality man is capable of exerting himself morally as an active agent capable of producing results which are favourable or unfavourable. In other words, in the entire scheme of creation, man alone is found to be capable of karma and possessed of the power of moving about in different realms of the universe under the influence of Karma. This place assigned to man is singular and is recognized in all systems of Indian Thought.