There is no Matter – 3
This subject can be enlarged. It can be shown, in detail, that evil does not obtain in Spirit, God; and that God, or good, is Spirit alone; whereas, evil does, according to belief, obtain in matter; and that evil is a false claim, — false to God, false to Truth and Life. Hence the claim of matter usurps the prerogative of God, saying, “I am a creator. God made me, and I make man and the material universe.”
Spirit is the only creator, and man, including the universe, is His spiritual concept. By matter is commonly meant mind, — not the highest Mind, but a false form of mind. This so-called mind and matter cannot be separated in origin and action. (Eddy, Mary Baker, Unity of Good, p.31:21-10)