Since Christian Science is exact Science, its teachings are based upon certain definite, fundamental statements. These fundamentals are briefly summarized in "the scientific statement of being," appearing on page 468 of the Christian Science textbook, "Science and Health with Key to the Scriptures" by Mary Baker Eddy. The first sentence of this statement meets and utterly refutes the claim of mortal mind that the universe is material. It reads, "There is no life, truth, intelligence, nor substance in matter."
The next sentence posits the fact of God's allness thus: "All is infinite Mind and its infinite manifestation, for God is All-in-all." God's allness —that God and His manifestation constitute all reality—also refutes the belief that matter exists or has reality. Mind and its manifestation constitute all existence. Furthermore, the closing sentences of "the scientific statement of being" establish man's character: "Spirit is God, and man is His image and likeness. Therefore man is not material; he is spiritual."
In these brief sentences our Leader establishes the fact that God and His universe constitute all reality, thus eliminating matter as real, that is, as having place in God's realm; and it also characterizes man as spiritual, God's likeness. Christian Scientists patiently and persistently strive to lay hold consciously of the fact of God's allness and of man as spiritual. They further learn that because man is the likeness of God he is perfect, since God, Spirit, is perfect. The real, the only man, is both spiritual and perfect.
