Although the Perfect Master remains in illusion as the Centre of the cosmic periphery, and radiates his influence uniformly over the entire universe, in his lifetime he gathers round him twelve men who directly have their centre of interest in his individuality. These men, through their constant and close association with him in the past, right from the evolutionary stages of consciousness, reap the greatest benefit now when their past close associate has become a Perfect Master.

Such a group of 12 men is called the "Circle" of a Perfect Master. However, besides this group of twelve men, there is an appendage of two women to complete the Circle of a Perfect Master in all its aspects. These two women also owe their position in regard to the Circle, to their past connection with the Perfect Master.

One or more of these fourteen close ones associated with the Perfect Master realizes the God-state during or after the lifetime of the Perfect Master; and in some instances, after one or a few more reincarnations. However, the Perfect Master fulfills his obligations by establishing his Circle during his lifetime, and the greatest good he bestows is God-realization with all its Perfection to at least one from among his circle of twelve men.

In the case of the Avatar it is different. He has ten Circles in all, as shown in the accompanying diagram. The First or Inner Circle of the Avatar consists of twelve men with an appendage of two women; and each of the following nine Outer Circles consists of twelve persons, both men and women. In all there are 120 persons in the ten circles of the Avatar, plus the two women of the Inner Circle who are but the appendage to that particular circle (122 in all).

Either one or more of the 108 members of the nine Outer Circles realize the God-state during or after the life-span of the Avatar; and some in the next incarnation or after a few more reincarnations.

As in the case of the Perfect Master's Circle, the Inner Circle of the Avatar consists of only twelve men, with an appendage of two women. The difference between the Circle of the Perfect Master and the Inner Circle of the Avatar is that the Perfect Master establishes his Circle from amongst those who were closely connected with him right from the evolutionary stages of their consciousness; but the Avatar who, in His recurrent advents, neither passes through the process of evolution, reincarnation,