LEVEL III in Helier J. Robinson's PERENNIAL PHILOSOPHY SYSTEM. The current practice of making set theory the foundation of mathematics has a flaw: the definition of a relation is circular, because other relations are required to define it. To resolve this problem, the author proposes making relations primitive, and defining sets and set theory in terms of relations. It turns out that all of set theory can be built on relations, without any logical inconsistencies. From this, the book systematically develops a philosophy of mathematics, science and mind. A number of flaws in “common-sense” logic are exposed and resolved, and many new understandings are developed in the true nature of things.