ADECH
Text: The inner (spiritual) man; the lord of thought and imagination, forming subjectively all things in his mind, which the exterior (material) man may objectively reproduce. Either of the two acts according to his nature, the invisible in an invisible, and the visible one in a visible manner, but both act correspondingly. The outer man may act what the inner man thinks, but thinking is acting in the sphere of thought, and the products of thought are transcendentally substantial, even if they are not thrown into objectivity on the material plane. The inner man is and does what he desires and thinks. Whether or not his good or evil thoughts and intentions find expression on the material plane is of less importance to his own spiritual development than to others who may be affected by his acts, but less by his thoughts.
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Source: 131