What is substance? MARY BAKER EDDY          Question. — What is substance?          Answer. — Substance is that which is eternal and incapable of discord and decay. Truth, Life, and Love are substance, as the Scriptures use this word in Hebrews: "The substance of things hoped for, the evidence of things not seen." Spirit, the synonym of Mind, Soul, or God, is the only real substance. The spiritual universe, including individual man, is a compound idea, reflecting the divine substance of Spirit.         Excerpted from Science and Health with Key to the Scriptures by Mary Baker Eddy, p. 468

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