Man is not matter; he is not made up of brain, blood, bones, and other material elements. The Scriptures inform us that man is made in the image and likeness of God. Matter is not that likeness. The likeness of Spirit cannot be so unlike Spirit. Man is spiritual and perfect; and because he is spiritual and perfect, he must be so understood in Christian Science. Man is idea, the image, of Love; he is not physique. He is the compound idea of God, including all right ideas; the generic term for all that reflects God's image and likeness; the conscious identity of being as found in Science, in which man is the reflection of God, or Mind, and therefore is eternal; that which has no separate mind from God; that which has not a single quality underived from Deity; that which possesses no life, intelligence, nor creative power of his own, but reflects spiritually all that belongs to his Maker.
 
Science and Health with Key to the Scriptures, p. 475:6