Mary Baker Eddy in setting forth her teaching has declared God to be divine Mind, and man, His creation, the idea of divine Mind. Upon page 115 of her textbook, "Science and Health with Key to the Scriptures," man is defined as "God's spiritual idea, individual, perfect, eternal."
In Christian Science it is understood that since God is divine Mind the entirety of His creation must consist of the ideas which reflect and express Mind. Mind cannot be without its ideas, and ideas cannot exist apart from the Mind wherein they originate. Mind expresses itself in ideas; ideas express Mind. The unity of God and man, Father and Son, creator and creation, is here discerned. The inseparability of Mind and idea is the inseparability of God and man. Paul revealed this oneness of man with God in declaring to the men of Athens, "In him we live, and move, and have our being." And Christian Science shows that God and His creation are Mind and Mind's idea.
Not of the suppositional man of flesh and blood is this true. The mortal is a counterfeit of the spiritual idea, all its beliefs of life and substance as matter to be proved false, as the true idea, the spiritual likeness of God, is found to be the real and only man.