Thanks for writing and for your comments on Ho'oponopono and for your question asking for clarification about the ACIM URTEXT passage about homosexuality you mentioned.
I have copied the entire context from the Urtext below, and will comment in blue.

(quote from Urtext in black)
Fantasies are distorted forms of thinking, because they always involve twisting perception into unreality. Fantasy is a debased form of vision. Visions and Revelations are closely related. Fantasies and projection are more closely associated, because both attempt to control external reality according to false internal needs. Fantasy and sex and distorted miracle impulses are the ego's attempt to control the images it projected to bring a sense of stability and fulfillment into chaos. "Live and let live" happens to be a very meaningful injunction. Twist reality in any way, and you are perceiving destructively. Reality was lost through usurpation, which in turn produced tyranny. Images cannot be controlled, only forgiven or seen as over and gone.  I told you, you were now restored to your former role in the Plan of Atonement. But you must still choose freely to devote your heritage to the greater Restoration. As long as a single slave remains to walk the earth, your release is not complete. Complete restoration of the Sonship is the only true goal of the miracle-minded.


Sexual fantasies are distortions of perception by definition. They are a means of making false associations, and obtaining pleasure from them. This is the purpose and the goal of fantasies, for they were made to offer a substitute for Peace of Mind.  Man can do this only because he IS creative. But although he can perceive false associations, he can never make them real except to himself. Only Spirit is real, as a Creation of God.  As was said before, man believes in what he creates. If he creates a miracle, he will be equally strong in his belief in that. The strength of his conviction will then sustain the belief of the miracle receiver.

NO fantasies, sexual or otherwise, are true. Fantasies become totally unnecessary as the Wholly satisfying nature of reality becomes apparent. Therefore fantasies fade from awareness as one becomes consistently miracle minded.  The sex impulse IS a miracle impulse when it is in proper focus. Proper focus is under the direction and instructions of the Holy Spirit & Christ.  One individual sees in another the right partner for "procreating the stock" (Wolff was not too far off here), and also for their joint establishment of a creative home. This does not involve fantasy at all. If I am asked to participate in the decision, the decision will be a Right one, too.

In a situation where you or another person, or both, experience inappropriate sex impulses, KNOW FIRST that this is an expression of fear. Your love toward each other is NOT perfect, and this is why the fear arose. Turn immediately to me by denying the power of the fear, and ask me to help you to replace it with love. This shifts the sexual impulse immediately to the miracle-impulse, and places it at MY disposal.  Again, proper focus is under the direction and instructions of the Holy Spirit & Christ.

Then acknowledge the true creative worth of both yourself AND the other one. This places strength where it belongs. Note that sexual fantasies are ALWAYS destructive (or depleting), in that they perceive another in an inappropriate creative role. Both people are perceived essentially as "objects" fulfilling THEIR OWN pleasure drives.  The ego uses the body for pride, pleasure, and attack, and this reinforces the separation in awareness.  This dehumanized view is the source of the DEPLETING use of Freud's description is purely NEGATIVE, e., as a release from the UNPLEASANT. He also observed that the tension from id impulses never completely abates.

What he should have said is that the shift from miracle-impulses to sexual impulses (the problem) was debilitating in the first place, because of the level-confusion (problem) involved. This set up a state in which real release was impossible. Note also that Freud's notion of sex was as a device for inducing RELAXATION, which he confused with PEACE. Level confusion is alloting causation where there is none, and this induces stress, conflict, confusion - though never peace or true relaxation.

Inappropriate sex relaxes only in the sense that it may induce physical sleep. The miracle, on the other hand, is an ENERGIZER. It always strengthens, and never depletes. It DOES induce peace, and by establishing tranquillity (not relaxation) it enables both giver and receiver to enter into a state of Grace. Here his miracle-mindedness, (not release from tension) is restored. Peace of mind is always the goal.

Tension is the result of a building-up of unexpressed miracle-impulses, This can be truly abated only by releasing the miracle-drive, which has been blocked. Converting it to sexual libido merely produces further blocking. Never foster this illusion in yourself, or encourage it in others. An "object" is incapable of release, because it is a concept which is deprived of creative power. The recognition of the real creative power in yourself AND others brings release because it brings peace.

The peace of God which passeth understanding CAN keep your hearts now and forever.

A man acts according to the particular hierarchy of needs he establishes for himself. His hierarchy, in turn, depends on his perception of what he IS, e., what he LACKS. This establishes his own rules for what he needs to know.

Separation from God is the only lack he really needs to correct. But his Separation would never have occurred if he had not distorted his perception of truth, and thus perceived himself as lacking. Lack is the basis of all fantasies and distorted miracle impulses.

The concept of ANY sort of need HIERARCHY arose because, having made this fundamental error, he had already fragmented himself into levels with DIFFERENT needs. As he integrates, HE becomes one, and his ONE need becomes one accordingly. Only the fragmented can be confused about this. Integration is returning to the awareness of wholeness.

Internal integration within the self will not (suffice to?) correct the lack fallacy, but it WILL correct the NEED fallacy. (Thank you for writing this as given.) Unified need produces unified action, because it produces lack of ambivalence.

The concept of need hierarchy, a corollary to the original error, requires correction at its OWN level, before the error of levels itself can be corrected. Man cannot operate (or behave) effectively while he operates at split levels. But as long as he does so, he must introduce correction from the bottom UP.

This is because he now operates in space, where "up" and "down" are meaningful terms. Ultimately, of course, space is as meaningless as time. The concept is really one of space-time BELIEF. The physical world exists only because man can use it to correct his UNBELIEF, which placed him in it originally. As long as man KNEW he did not need anything, the whole device was unnecessary.

The need to know is not safely under man's control at this time. It is MUCH better off under mine. Let's just leave it at that.

(Specific question raised by Bill regarding sex under existing conditions) (Helen raised previous question about the past, which has just been answered.)

The other question, however, I am more than willing to answer, because it is appropriate for NOW. You and Bill both chose your present sex partners shamefully, and would have to atone for the lack of love which was involved in any case.

You selected them precisely BECAUSE they were NOT suited to gratify your fantasies. This was not because you wanted to abandon or give up the fantasies, but because you were AFRAID of them. You saw in your partners a means of protecting against the fear, but both of you continued to "look around" for chances to indulge the fantasies.

The dream of the "perfect partner" is an attempt to find EXTERNAL integration, while retaining conflicting needs in the self. (So much for finding a soulmate :) )

Bill was somewhat less guilty of this than you, but largely because he was more afraid. He had abandoned the hope (of finding a perfect partner) in a neurotic sense of despair of finding it. You, on the other hand, insisted that the hope was justified. Neither of you, therefore, was in your Right Mind.

As was said before, homosexuality is INHERENTLY more risky (or error prone) than heterosexuality, but both can be undertaken on an equally false basis. The falseness of the basis is clear in the accompanying fantasies. Homosexuality ALWAYS (not SOMETIMES, because sameness can never apply to sexuality or the body.  Hetero is from the Greek "heteros" meaning "different." The opposite is "homo-" from the Greek "homos" meaning "same." For example, heterogeneous and homogeneous, heterosexual and homosexual, etc.) involves misperception of the self OR the partner, and generally both. Penetration DOES NOT involve magic, nor DOES ANY form of sexual behavior. It IS a magic belief to engage in ANY form of body image activity at all. You neither created yourselves, nor controlled your creation. By introducing levels into your own perception, you opened the way for body-image distortions.

The body image is the self-concept which was made to take the place of Spirit, and that is why it is magic to engage in any form of body image activity at all.  Healed perception or the forgiven world shows the sameness of all perception, reflecting the wholeness of the Christ Idea.  What is the same cannot be different, and what is one cannot have separate parts.  All sexuality was made by the ego and based on preferences and a hierarchy of needs, yet this misperception of the body and relationships and levels of consciousness is corrected by the miracle.  All real pleasure comes from doing God's Will. Christ Calls everyone to their function as miracle workers.

The lack of love (or faulty need-orientation) which led to your particular person (not OBJECT) choices (choices of partners) CAN BE corrected within the existent framework, and would HAVE to be in the larger interest of overall progress. All such choices need be left to the Holy Spirit & Christ to direct.

The situation is questionable largely because of its inherent vulnerability to fantasy-gratification. Doing the best you can WITHIN this limitation is probably the best corrective measure at present. Any relationship you have undertaken for whatever reasons becomes a responsibility.

The responsibility spoken of is to allow the relationship to be used to expand your perception and have as many errors corrected as possible, thus allowing the body to be used solely as a communication device that frees the mind through its right-minded use or function.  You are responsible to use the body so miraculously that you realize that you have no need of a body at all.
In Love & Gratitude & Happiness, David