When Christ Jesus declared (John 6:63), "It is the spirit that quickeneth; the flesh profiteth nothing: the words that I speak unto you, they are spirit, and they are life," he made a separation between the flesh and Spirit, thus emphasizing that true life is not in matter or the flesh, but in Spirit and in Truth, which he embodied.
Mrs. Eddy says in "Miscellaneous Writings" (p. 189), "The supposition that Soul, or Mind, is breathed into matter, is a pantheistic doctrine that presents a false sense of existence, and the quickening spirit takes it away: revealing, in place thereof, the power and perfection of a released sense of Life in God and Life as God."
Christian Science refutes pantheism in the very wisest way by declaring that matter can have neither life nor intelligence. Man, according to the evidence of the material senses, is humanly conceived, physically born, and is subject to sin, sickness, and death. Christian Science reveals man as the emanation of God, Spirit, subject only to His laws. God is man's Father and Mother, and He holds man ever in a state of perfection.