96 Devas.  "...he would have (1) divided the Devas into two classes—and called them the "Rupa-devas" and the "Arupa-devas" (the "form" or objective, and the "formless" or subjective Dhyan Chohans; and (2) would have done the same for his class of "men" since there are Shells and "Mara-rupas"—i.e. bodies doomed to annihilation.  All these are:
(1) "Rupa-devas"—Dhyan Chohans, having forms.     |     Ex-men.
(2) "Arupa-devas"—Dhyan Chohans, having no forms.     |     Ex-men.
(3) "Pisachas"—(two-principled) ghosts.
(4) "Mara-rupa"—Doomed to death (three principled).
(5) Asuras—Elementals—having human form.     |     Future men.
(6) Beasts—Elementals second class—animal elementals.     |     Future men.
(7) Rakshasas—(Demons) Souls or Astral Forms of sorcerers; men who have reached the apex of knowledge in the forbidden art.  Dead or alive they have, so to say, cheated nature; but it is only temporary—until our planet goes into obscuration, after which they have nolens volens to be annihilated.
It is these seven groups that form the principal divisions of the Dwellers of the subjective world around us."—Mahatma Letters to A. P. Sinnett, 107.