Under the revealing caption "seeming and being," the Christian Science textbook, "Science and Health with Key to the Scriptures" by Mary Baker Eddy, declares (p. 123): "The verity of Mind shows conclusively how it is that matter seems to be, but is not. Divine Science, rising above physical theories, excludes matter, resolves things into thoughts, and replaces the objects of material sense with spiritual ideas." On page 269 of the textbook, lines 13-16, may be found a passage of similar import.
The revelation of divine Science is that all is Mind and its manifestation, and that Mind is God, the creator reflected in spiritual creation. Thus there is but one Mind, one Ego, and all that exists, exists within Mind, as its expression. That which Mind includes expresses the nature and substance of Mind. Because Mind is Spirit, it is conscious of itself through spiritual sense; because it is Life, it cognizes and includes no sense of death; because it is Love, it has no sense of hate, no element of destruction; and because it is Principle, it holds all in the rhythmic order of unbroken harmony.
Now matter is a false claimant having nothing which it claims, since Mind alone possesses all that is real. Mind is one; it is likewise infinite, and this leaves nothing over for matter to have or to be. Furthermore, matter separated from mind is an impossibility, for without a cognizance or consciousness to testify to its existence, matter would not be. The oneness and allness of immortal Mind makes mortal mind, with its sense of destructibility and finiteness, alias matter, obsolete. Mortal mind is but a supposititious inversion of the Mind which is God; it has neither entity, reality, nor existence, and matter, which is but the subjective state of this fictitious mind, is a myth—nothing. Thus it is that "the verity of Mind shows conclusively how it is that matter seems to be, but is not."