Christian Science starts from the standpoint of absolute spiritual perfection. God, the creator of man and the universe, is eternally expressing perfection. All that God creates is spiritual, perfect, good, indestructible.
From this standpoint of absolute perfection Christian Science unfolds the nature of God and His infinite manifestation. Each idea of Mind has definite identity, individuality, character, and reality. The ideas of Mind manifest spiritual substance and possess spiritual form, outline, color, and quality. But not a single element of the form, outline, color, and quality of God's ideas can be seen or understood through matter or the material senses. God's ideas and their identities must be understood as God knows them. In no other manner can they be properly understood. Spirit expresses its own nature, and the nature of each divine idea is spiritual.
Mary Baker Eddy writes in "Science and Health with Key to the Scriptures" (pp. 502, 503): "There is but one creator and one creation. This creation consists of the unfolding of spiritual ideas and their identities, which are embraced in the infinite Mind and forever reflected. These ideas range from the infinitesimal to infinity, and the highest ideas are the sons and daughters of God." From this statement we may conclude that in the boundless range of Mind's creation there exists an infinite variety of spiritual ideas and that man, the highest idea, expresses all the qualities of Mind. The sons and daughters of God, reflecting the fullness of divine intelligence, are conscious of all that exists in the realm of Mind. God's highest ideas are aware of the usefulness, activity, and intelligence of every other idea, including those that are termed lesser ideas.