Atomic action is Mind, not matter. It is neither the energy of matter, the result of organization, nor the outcome of life infused into matter: it is infinite Spirit, Truth, Life, defiant of error or matter.

Divine Science demonstrates Mind as dispelling a false sense and giving the true sense of itself, God, and the universe; wherein the mortal evolves not the immortal, nor does the material ultimate in the spiritual; wherein man is coexistent with Mind, and is the recognized reflection of infinite Life and Love.

(Miscellaneous Writings 1883–1896, Mary Baker Eddy, p. 190:1)