Perfect matter is an impossibility because only God is perfect and God is Spirit. Matter is Spirit's opposite and nothing. Christian Science practice is based on the perfection of God, Spirit, and His perfect spiritual creation. Through denying the reality of matter Science demonstrates the unreality of imperfection. In order to overcome and heal inharmonious human conditions, the individual adheres strictly to this standpoint. Mrs. Eddy declares, "The Christlike understanding of scientific being and divine healing includes a perfect Principle and idea, —perfect God and perfect man,—as the basis of thought and demonstration."Science and Health, p. 259;
Practice based on perfection demonstrates that God is good. It shows that He is infinite Mind, filling all space, possessing all power. It acknowledges Spirit as the only cause and creator, the eternal Father and Mother of man, including the universe. It maintains that man is spiritual, made in God's image, testifying to good only.
Scientific practice denies the reality of matter, asserting that material man is a misconception. Material sense testimony is rejected as spurious, a counterfeit of truth. Sin, sickness, and disease are seen as false beliefs of an unreal mortal mind. And when these beliefs are cast out of human consciousness with the understanding that man is spiritual and perfect, harmony is restored to human experience. Practicing from the standpoint of spiritual perfection, we watch our thoughts, rejecting material concepts as untrue and accepting as real the divine ideas of infinite Mind. Thus we demonstrate in our experience the unreality of imperfection.