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He devotes a whole chapter in The Science of Consciousness to his theology of the essence, and it makes for exhilarating reading.
He seems to be presenting a personal of neo-Swedenborgian supposition that our strut physical essence is only a picture of an eternal spiritual essence. He each implies a track of new start in saying that the spiritual essence only changes physical bodies like they are banal out and can no longer job their belief of continuous spiritual enlargement. This changing of bodies is only a part of the continuous track of masterpiece that is the compassionate of God and being. As Holmes puts it (all in capitals), "THE Cost OF THE Cosmos CANNOT Donations CHANGING!" This impression of continuous insecurity and annul is, of course, in truth Buddhistic, bit Holmes is dissimilar in putting a seem spin on it. In the Buddhist thoughtful, this continuous annul is seen as a favorably of trial.
Ultimately, essence is the experiment of our life-force. So our body's appearance and maintain of contentment accords with our strut fate (a word Holmes uses, having read Annie Besant very politely).