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Religious Science, also known as Science of Mind, was founded in 1927 by Ernest Holmes (1887–1960) and is a spiritual, philosophical and metaphysical religious movement within the New Thought movement. In general, the term "Science of Mind" applies to the teachings, while the term "Religious Science" applies to the organizations. However, adherents often use the terms interchangeably. Ernest Holmes stated "Religious Science is a correlation of laws of science, opinions of philosophy, and revelations of religion applied to human needs and the aspirations of man." He also stated that Religious Science/Science of Mind (RS/SOM) is not based on any "authority" of established beliefs, but rather on "what it can accomplish" for the people who practice it.

Core concepts

According to The Science of Mind, the ten core concepts of RS/SOM (as taught in the "Foundations of Science of Mind" class) are:^[22]

1. There is One Cosmic Reality Principle and Presence in the Universe — commonly called "God". All creation originates in this One Source.EXPLANATION: God is not one thing, but rather is an Energy Source or Infinite Intelligence present in everything in the Cosmos (i.e. everything seen and unseen in this and all other parallel dimensions of the Universe).
2. God is threefold (triune) in nature, having three aspects or modes of being within the One: Spirit, Soul and Body. This is God seen as the Universal Macrocosm. EXPLANATION: The term "Universal Macrocosm" is another term for all dimensions of the Universe.
3. Spirit is the great Causative Power of the Universe. The Word, or thought, of God eternally initiates the Divine Creative Process. In this process, Law is continuously set in motion to create, from the Unformed Substance, innumerable forms which follow the thought-patterns of Spirit. EXPLANATION: God consciously initiates creation with thought and thereby forms all things from unformed substance by using Its "Soul" (i.e. the impersonal Law of Cause and Effect — that is "What you sow is what you reap." See further explanation in the second paragraph of this "Teachings and Practices" Section. Since God is in everything (see #1), humans include God; and humans can use that God-energy to create, on the human level.
4. In the Infinite Nature of God, all conceivable Good is eternally available, ready to flow into human experience. Through some cosmic Process, this flow of Good is activated and/or increased by human belief, faith, and acceptance. The expression of this essential belief, faith, and acceptance is prayer.EXPLANATION: "Prayer" is "Spiritual Mind Treatment" (see third paragraph of this section, above). This is the main Religious Science technique to tap into God (defined in #1 as "present in everything" — i.e. Its "Infinite Nature") to create all the good we desire on the human level, analogous to God creating on the Universe level (see #3). This requires faith in the knowledge that the technique is working right now.
5. This is a Universe of Wholeness, Allness, Oneness. Spirit is a transcendent, perfect Wholeness that, in Its infinite inclusivity, harmoniously embraces all seeming opposites. EXPLANATION: Since God is present throughout the Universe these are some of the attributes of God.
6. This is a Universe of infinite abundance, spiritual, mental, and physical. This Bounty of Spirit, this Allness of Good, is limitless and can never be depleted. EXPLANATION: These are some more of the attributes of God.
7. This is a reciprocal Universe. For every visible form, there is an invisible counterpart. Everything in nature tends to equalize itself, to keep its balance true. EXPLANATION: This is the Law of Cause and Effect (See further explanation in the second paragraph of this "Teachings and Practices" Section).
8. The Universe exists in the Eternal Now, each moment complete and perfect within itself. In this Universal Harmony, justice without judgment is always automatic, an infallible Universal Principle. There can be no place for Divine anger, unforgiveness, or punishment. EXPLANATION: God's and human's thoughts, actions, and manifestations can only occur in the present. The Law of Cause and Effect is always working. We make our "Heaven and Hell" experiences every moment in the present, with the choices we make. To the extent that mankind achieves the Divine attributes, it evolves into God's attributes.
9. Immortality is a Universal Principle, not a "belief' or a bargain made with the Universe for good behavior. God knows only Life, its eternal continuity, evolution, and expansion. EXPLANATION: Religious Scientists know (rather than believe) that life evolves in this as well as all other dimensions, even after our souls make their transition into those dimensions. In this case, the term "Universal" means "no exceptions."
10. The mystic concept of the Cosmic Christ is not that of a person, but of a Principle, a Universal Presence ... the Universal Image of God present in all creation ... the "pattern that connects." EXPLANATION: The term "Cosmic Christ" here is a metaphor for that God-like consciousness that was and is present in all the Prophets and other enlightened people who have and are using this Principle to assist in the positive evolution of mankind, society, and/or their own personal lives. "Christ" was not Jesus' last name, but rather a title for an enlightened person, or "anointed one" that was created and given to him before the 12th century A.D.^[23] Early Hebrew kings were given the title "Christ."