Lesson 27 is about the first three Heavenly Spheres of Light.
These spheres are also called the purification spheres.
Here man learns to lay aside his material Earthly feelings. The third sphere is the highest sphere that a human being can reach direct from earth. In the Spheres, man has a spiritual body and is male or female. Everything one does or wants is through feeling and thought power. Clothing is of living aura and is formed by the soul itself.
To know more about this:
Read the Wisdoms 27.1 – 27.1
And be amazed