"Is Christian Science based on the facts of both Spirit and matter?"
It is based on the facts of Spirit and its forms and representations, but these facts are the direct antipodes of the so-called facts of matter; and the eternal verities of Spirit assert themselves over their opposite, or matter, in the final destruction of all unlike Him.
Man can have one God only as he regards God the only Mind, Life and substance. If God is Spirit and "all in all," as Scripture declares, matter is mythology, and its laws mortal beliefs.