“A Higher Self is formed when a physical creature achieves Individuation through the growth of its Consciousness beyond a certain point. The growth which was forced by its experiences in the physical realm. When this has occurred the consciousness of the creature no longer returns to its species’ Group Mind or Oversoul when it dies and instead it forms a separate “chunk” of consciousness when out of incarnation. This is how your Higher Self, and you as an individual, were originally formed into an immortal being. Very much like evolution on earth, it is just how the Creator gets things done.
Once the Higher Self has formed it becomes the repository for all the memories you acquire in your series of physical incarnations plus your own judgements of your actions which form your Karma. (The true workings of Karma are more complex than they may at first appear so we will discuss them at length in the next book: How To Live Forever.)
In a very real sense your Higher Self is, at one and the same time, both the real you and a part of the Creator. You might imagine your Higher Self as being like a wave on that ocean which is the Consciousness of the Creator. So it remains a part of the Creator yet at the same time has its own individuality. It has individuality because it is, at the same time, identical to you and carries all your lessons and experience in a form of standing wave. If that has any meaning at all here. It is the same piece of consciousness, so to speak. And it is connected to your Subtle Bodies by means of the Chakra system which ascends somewhat higher than is apparent or obvious from the physical perspective. It is this connection which, amongst other things, allows you, while in this current incarnation, to access the whole of your past life memory store, create direct change in the physical world through your mind, and make contact with other minds through telepathy.”