FLATS & SHARPS
Text: The specific levity of notes increases in proportion to the number of times the ratios are multiplied in order to produce them, going upward by sharps; and their specific gravity increases in proportion to the number of times the ratios are divided in order to produce them, going downward by flats. The knowledge of this is attained when everything is in its perfect order. It is the discovery of the Law of Duality in music which shows the method of applying the ascending and the descending ratios so as to exhibit that perfect order of Nature.
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Source: 8