“ Each of them has the potential for becoming a teaching-learning situation. Perhaps the seeming strangers in the elevator will smile to one another, perhaps the adult will not scold the child for bumping into him; perhaps the students will become friends. Even at the level of the most casual encounter, it is possible for two people to lose sight of separate interests, if only for a moment. That moment will be enough. Salvation has come.
It is difficult to understand that levels of teaching the universal course is a concept as meaningless in reality as is time. ”

“ What Are the Levels of Teaching? The teachers of God have no set teaching level. Each teaching-learning situation involves a different relationship at the beginning, although the ultimate goal is always the same; to make of the relationship a holy relationship, in which both can look upon the Son of God as sinless. There is no one from whom a teacher of God cannot learn, so there is no one whom he cannot teach. ”

“ The illusion of one permits the illusion of the other. In time, the teacher of God seems to begin to change his mind about the world with a single decision, and then learns more and more about the new direction as he teaches it. We have covered the illusion of time already, but the illusion of levels of teaching seems to be something different. Perhaps the best way to demonstrate that these levels cannot exist is simply to say that any level of the teaching-learning situation is part of God's plan for Atonement, and His plan can have no levels, being a reflection of His Will. ”