The prophet Isaiah voiced God's declaration of His own allness (44:6), "I am the first, and I am the last; and beside me there is no God." The great fact that God is All-in-all underlies the First Commandment and is the foundation upon which Christ Jesus' teachings and demonstrations rest. It is the starting point of Christian Science, the premise from which every human problem may be solved.
In her book "No and Yes," Mrs. Eddy defines God's allness as divine law. In language reminiscent of Isaiah's, she declares (p. 30), "God's law is in three words, 'I am All;' and this perfect law is ever present to rebuke any claim of another law." God is All—all intelligence, all power, all substance, all consciousness, all causation, all presence. Because He is All, He fills infinitude as unchanging Truth, as the only Life, as perfect Love. There can be no other god, here or anywhere, existing as an opposing force or cause, because God is first and last and All.
God is divine Mind, and therefore Mind is All. This fact is divine law. This perfect law repudiates the existence of another mind—mortal mind. It nullifies the theory of many conflicting mentalities. It establishes the mythical nature of material sense or mind in matter. The one unerring Mind fills its own infinite realm with wisdom and true knowledge. Perfect understanding reigns, and ability is unlimited.