Although the word Soul is not directly used in the Bible as a synonym for God, it was revealed to Mary Baker Eddy through her search of the Scriptures that in its highest significance Soul is God, Spirit. And she so uses it in her revelation of the Science of being.
Soul signifies divine consciousness and is manifested in the spiritual idea of God, His reflection, man. God being divine consciousness and Soul being God and infinite, nothing exists outside of Soul's infinitude, nothing is separate from its harmony, beauty, and perfection. This is implied in the Messianic prophecy quoted in Matthew (12:18), "Behold my servant, whom I have chosen; my beloved, in whom my soul is well pleased."
When the writer first took up the study of Christian Science she readily understood that the opposite of Spirit is so-called matter, the opposite of Mind is mortal mind, the opposite of Love is hatred, the opposite of Life is death, the opposite of Truth is error, and the opposite of Principle is chaos. But what is the opposite of Soul? After reading what our Leader, Mrs. Eddy, states in "Science and Health with Key to the Scriptures" (p. 482), "As used in Christian Science, Soul is properly the synonym of Spirit, or God; but out of Science, soul is identical with sense, with material sensation," she saw that material sense is Soul's opposite. She also realized that Soul-sense is that which reveals man as spiritual, as perfect, Godlike, whole, complete; that it is never cognizant of the five material senses, though false belief would attempt to identify man with them; that material sense is the counterfeit of spiritual sense.