Through the study and application of Christian Science, one learns that God is Spirit, infinite Mind, that He is All, and that matter, being the opposite of Spirit, is an illusion. It becomes increasingly impossible for the Christian Scientist to accept anything as real or valid that does not express the qualities of God. He begins to see that matter has no place in God's creation and plays no part in the man of whom we read in Genesis, "God created man in his own image, in the image of God created he him." ^{Gen. 1:27;}

In an article entitled "There is no Matter" in her book "Unity of Good" Mrs. Eddy writes:

"According to Christian Science, the first idolatrous claim of sin is, that matter exists; the second, that matter is substance; the third, that matter has intelligence; and the fourth, that matter, being so endowed, produces life and death.

"Hence my conscientious position, in the denial of matter, rests on the fact that matter usurps the authority of God, Spirit; and the nature and character of matter, the antipode of Spirit, include all that denies and defies Spirit, in quantity or quality." ^{Un., p.31;}

The Bible records Jesus' words, "God is a Spirit." ^{John 4:24;} If God is Spirit, then it must follow that man, including the universe, is spiritual. Like must produce like.

A recent trend in the field of theoretical physics has been to base conclusions on the premise that the things that natural scientists study about the so-called physical universe are mental concepts. It is reasoned that physical laws and physical science cannot be separated from human thinking. Although this is definitely a progressive step toward truth in that matter is beginning to be seen as mental, the fallacy in this hypothesis lies in one's accepting matter as mental intelligence or fact instead of seeing it for what it is— mental illusion. The belief that there is something besides God, infinite Mind, which can think, exist, act, or have power is a false concept of mortal mind, the term designated, by Christian Science for Mind's counterfeit.

In the article previously referred to, our Leader writes, "Reduced to its proper denomination, matter is mortal mind; yet, strictly speaking, there is no mortal mind, for Mind is immortal, and is not matter, but Spirit." ^{Un., p.35;}

But why does matter seem to be real? It is the false sense of God's creation—the attempt of evil to clothe divine ideas in materiality— that makes matter seem real. In the Christian Science textbook by Mrs. Eddy, we read: "Creation is ever appearing, and must ever continue to appear from the nature of its inexhaustible source. Mortal sense inverts this appearing and calls ideas material." ^{Science and Health, p. 507;}

An example of this inversion may be seen in the varying concepts of intelligence. Intelligence is a divine and eternal quality of Mind. Yet mortal mind claims that intelligence resides in a brain susceptible to injury, deterioration, or underdevelopment. This claim would pervert the divine fact of intelligence by attempting to subject intelligence to the limitation and decay of matter. The acceptance of this lie as fact leads to the production of the mortal illusions of fear, disease, and limitation. However, when intelligence is grasped in its true substance as derived from divine Mind, always active and eternally maintained, the mortal illusion is broken. Then the true concept of intelligence is freely expressed, and a healthy, harmonious condition results.

To the writer, a vivid example of the healing and corrective power that is present in the understanding of matter as illusion occurred several years ago. One evening as she was studying Mrs. Eddy's article "There is no Matter," she was startled by screams from her five-year-old son who was taking a bath. She ran to the bathroom door. The material picture of severe damage to his nose and mouth as a result of a fall against the faucets was most frightening. Grabbing a towel, she told him to cover his face with it so that she would not be tempted to accept this false picture.

As she began to speak to him of his spiritual nature as a child of God, the flashing realization of the completely illusory quality of matter—its entire lack of substance—came to her so clearly that she immediately knew he was not harmed. The healing was so complete and instantaneous that when the towel was removed from his face, there was no sign of any discordant condition.

Matter is indeed an illusion. As we come to understand that matter has no substance, we learn to use the weapons that are "not carnal," described by Paul as "mighty through God" ^{II Cor. 10:4;} ; then we are "casting down imaginations, and every high thing that exalteth itself against the knowledge of God, and bringing into captivity every thought to the obedience of Christ." ^{v. 5 .}