The system itself aims in principle at being thoroughly monistic; but, since matter, although created by God out of nothing, was regarded merely as the sphere in which souls are punished and purified, the system is pervaded by a strongly dualistic element.
This attitude was due to his adherence to the " dualistic theory" of the structure of substances, which he deduced from electrochemical researches.
The radical theory, essentially dualistic in nature in view of its similarity to the electrochemical theory of Berzelius, was destined to succumb to a unitary theory.
At about the same time Hermann Kolbe attempted a rehabilitation, with certain modifications, of the dualistic conception of Berzelius.
He gives a faithful sketch of the doctrines, mythology and dualistic system of the Magian Zoroaster.