Question. — What is the scientific statement of being?

Answer. 

There is no life, truth, intelligence nor substance in matter. All is infinite Mind and it’s infinite manifestation, for God is All-in-all. Spirit is immortal Truth, matter is mortal error. Spirit is the real and eternal, matter is the unreal and temporal. Spirit is God, and man is his image and likeness. Therefore man is not material, he is spiritual.

From Science and Health with Key to the Scriptures
by Mary Baker Eddy, p. 468:8–15