Thus far Toland the deist. In his later writings, the five Letters to Serena, 1704, addressed to the Prussian queen, Sophia Charlotte, and the Pantheisticon (Cosmopoli, 1720), he advances toward a hylozoistic pantheism.
The first of the Letters discusses the prejudices of mankind; the second, the heathen doctrine of immortality; the third, the origin of idolatry; while the fourth and fifth are devoted to Spinoza, the chief defect in whose philosophy is declared to be the absence of an explanation of motion. Motion belongs to the notion of matter as necessarily as extension and impenetrability. Matter is always in motion; rest is only the reciprocal interference of two moving forces. The differences of things depend on the various movements of the particles of matter, so that it is motion which individualizes matter in general into particular things. As the Letters ascribe the purposive construction of organic beings to a divine reason, so the Pantheisticon also stops short before it reaches the extreme of naked materialism. Everything is from the whole; the whole is infinite, one, eternal, all-rational. God is the force of the whole, the soul of the world, the law of nature. The treatise includes a liturgy of the pantheistic society with many quotations from the ancient poets.