Again I ask: What evidence does mortal mind afford that matter is
substantial, is hot or cold? Take away mortal mind, and matter could not
feel what it calls _substance_. Take away matter, and mortal mind could not
cognize its own so-called substance, and this so-called mind would have no
identity. Nothing would remain to be seen or felt.

What is substance? What is the reality of God and the universe? Immortal
Mind is the real substance,--Spirit, Life, Truth, and Love.

_Taste._ Mortal mind says, "I taste; and this is sweet, this is sour." Let
mortal mind change, and say that sour is sweet, and so it would be. If
every mortal mind believed sweet to be sour, it would be so; for the
qualities of matter are but qualities of mortal mind. Change the mind, and
the quality changes. Destroy the belief, and the quality disappears.

The so-called material senses are found, upon examination, to be mortally
mental, instead of material. Reduced to its proper denomination, matter is
mortal mind; yet, strictly speaking, there is no mortal mind, for Mind is
immortal, and is not matter, but Spirit.

_Force._ What is gravitation? Mortal mind says gravitation is a material
power, or force. I ask, Which was first, matter or power? That which was
first was God, immortal Mind, the Parent of _all_. But God is Truth, and
the forces of Truth are moral and spiritual, not physical. They are not the
merciless forces of matter. What then _are_ the so-called forces of matter?
They are the phenomena of mortal mind, and matter and mortal mind are one;
and this one is a misstatement of Mind, God.

A molecule, as matter, is not formed by Spirit; for Spirit is _spiritual_