The Mental Contact is an essential exercise to utilize daily in your life activities because it is the fastest and simplest way to contact the Harmonizing Energy of the Absolute - Universal Life Energy. Through this method you consciously contact this power to aid you in your endeavors, both practical and idealistic, such as receiving more energy to complete physical tasks or seeing life in clarity you never thought possible. Its primary purpose is to replenish your bodily storehouse of energy in the solar plexus and to fine tune your mental and emotional awareness. Some other uses are discussed on the Star Exercise and Relaxation and Silence pages.
It is beneficial to relax the physical body, especially when first beginning to practice the Mental Contact, because calming and releasing physical tension aids in calming and releasing mental tension. One of our major problems is learning to release tension which causes congestion, and therefore, physical and mental problems. Relaxation is the natural state in which our body and mind rejuvenate and perform best. Deep rhythmic breathing and cupping the left hand up is additionally beneficial. After relaxing the body, enter the Silence. (Go here for more information on the Relaxation and Silence exercises).
Once a feeling of calm and Harmony begins to pervade the mind and emotions, say in a soft voice:

“I am One with Universal Life Energy. It is flowing through me now. I feel it.”

You have now opened the door which separates your Life Force and the Universal Life Force because you have stated Truth on the Spiritual, mental and physical planes in those three statements. You are one with Truth and Law and when you become conscious of it you are mentally giving life to it and manifesting it as reality on the physical, earthly plane. You are using all of your Soul qualities and realizing the Law of Spirit: Life, Mind, Truth, Love and Spirit is All in All. 

It is important that you realize the truth of this statement and not make it an affirmation, since affirmations close off and dull the mind. You are opening your mind and body to the inflow of Universal Life Energy, the sustaining source of all Power and Life of the Universe. Being the first physical manifestation of the Absolute, it is available in an inexhaustible supply since Abundance is a quality of the Absolute. It brings Balance and Harmony where ever it flows because it has all the qualities of the FourSquare within it: All Energy, Intelligence, Law and Love.

You can realize this by taking inventory of your thoughts, feelings and body. You can feel the Universal Life Energy flowing through your nerves. The energy will continue to flow even after your attention has ended, though not as strongly. Be on guard for any doubt or fear to enter your thoughts because like affirmations, they will divert your focus and lessen the effectiveness. Remember, on the mental plane you are a Law unto yourself, and your efforts there will be manifested physically sooner or later.   

Once you have established the mental contact, you can continue on to another mental exercise as described in The Fundamental Principles of Science of Being, perform healing treatments, or simply be open to the Great Law’s wisdom, which is reflected to your Higher Self in a way that you can understand it. Through this practice you will eventually understand the purpose of the life you have lived thus far. The burden of misunderstanding, false pretenses, guilt and regret will begin to lessen. As you make this part of your daily life, you will be able to know in an instant when things are right or wrong. Does it mean that you will not have problems you have to face? No, of course not – we all have problems in life. It does mean you will not freeze in fear, or waste time in regret. You will see a solution to the problem before you. You will start to understand that your life is truly what you decide to make it!
Look up within and realize that you are One with Universal Life Energy.

It is the Life Force of the Universe.

It pervades your entire body and the entire body of the Universe.
There is no place it does not exist.

It Constitutes our mind and Sustains our Soul. 

It contains All and YOU ARE ONE WITH ALL.