The Bible opens with two contrasting accounts of creation. One presents creation as truly spiritual; the other exposes the basic errors involved in the mortal concept of a material creation. Therefore they are irreconcilable. The first narrative describes the universe and man as created by a Supreme Being or divine Principle—God—who made man in His own image and saw all that He had made as good and complete.
To believe that this God-created, spiritual man ever crossed over into the mist of a material creation as recorded in the second chapter of Genesis, to be recreated by a tribal Jehovah from the dust of the ground, is to misunderstand the nature of God, Spirit, and to misinterpret His infinite, flawless creation.
John declares God to be the only creator. He writes: "All things were made by him; and without him was not any thing made that was made." John 1:3. And Isaiah's injunction turns us away from the second, material, view of creation: "Cease ye from man, whose breath is in his nostrils: for wherein is he to be accounted of?" Isa. 2:22.