Although the Perfect Master remains in illusion as the center of the cosmic periphery and radiates his influence uniformly over the entire universe, in his lifetime he gathers around him 12 men who directly have their center of interest in his individuality. These men, through their constant and close association with him in the past, right from the evolutionary stages of consciousness, reap the greatest benefit now, when their past close associate has become a Perfect Master.
Such a group of 12 men is called the "circle" of a Perfect Master. However, besides this group of 12 men, there is an appendage of two women to complete the circle of a Perfect Master in all its aspects. These two women also owe their position, in regard to the circle, to their past connection with the Perfect Master.
One or more of these 14 close ones associated with the Perfect Master realizes the God-state during or after the lifetime of the Perfect Master; and, in some instances, after one or a few more incarnations. However, the Perfect Master fulfills his obligations by establishing his circle during his lifetime; and the greatest good he bestows is God-realization, with all its Perfection, to at least one from among his circle of 12 men.
In the case of the Avatar, it is different. He has ten circles in all. The first or inner circle of the Avatar consists of 12 men with an appendage of two women; and each of the following nine outer circles consists of 12 persons, both men and women. In all there are 120 persons in the ten circles of the Avatar, plus the two women of the inner circle, who are but the appendage to that particular circle — 122 in all.
Either one or more of the 108 members of the nine outer circles realize the God-state during or after the lifespan of the Avatar, and some in the next incarnation, or after a few more incarnations.
As in the case of the Perfect Master's circle, the inner circle of the Avatar consists of only 12 men, with an appendage of two women. The difference between the circle of the Perfect Master and the inner circle of the Avatar is that the Perfect Master establishes his circle from among those who were closely connected with him right from the evolutionary stages of their consciousness; but the Avatar who, in his recurrent advents, neither passes through the process of evolution, reincarnation, nor involution, does not therefore have the same links of association to establish anew his inner circle with every advent.