Spiritual sense bears witness to Spirit and to all that emanates from God, or good. In this evidence are included the perfection and permanency of spiritual existence. The functions of man are seen to be spiritual, eternal, and indestructible.
On the other hand, material sense is a temporary, unreal counterfeit of spiritual sense. It beholds material evidence, including mortality and mortal man. In this evidence are also included sin, sickness, and death. In spiritual sense the so-called substance of matter gives place to the indestructible substance of Spirit. The faculties of seeing, hearing, tasting, smelling, and feeling actually belong to Soul-sense, and when one recognizes them as Soul-created he will find them to be permanent.
It is noticeable in studying the Gospels that Jesus restored sight and hearing, and changed the evidence of death and dissolution to life and action. This was especially remarkable in the case of Lazarus, whose body had lain four days in the tomb and had therefore become subject to the beliefs of decay and dissolution.