The Planes   Many theories imply an almost limitless number of planes of existence in which deities, lifeforms and magical entities reside, when in truth this is only half-true. We are in fact divided, by the immortal planes and the mortal planes. The immortal planes are not something that can be physically reached or touched, as in a mortal sense, they do not exist. They are states of mind and thought, only to be perceived but never entered in the sense that you could walk about insid