From H.P.Blavatsky - Teopedia
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Abhâsvaras (Sk.). The Devas or “Gods” of Light and Sound, the highest of the upper three celestial regions (planes) of the second Dhyâna (q.v.) A class of gods sixty-four in number, representing a certain cycle and an occult number.

Source: H.P.Blavatsky - The Theosophical Glossary