To visualize the process by which Spirit descends into matter (or form), Religious Science uses a particular teaching symbol. This symbol is a circle with a "V" in it. In Religious Science, it is believed that it is necessary for Spirit to be manifested in order to express itself. God is ongoing creativity and expression, taking many forms but always remaining constant in the nature of the Source of these many forms.

This discussion of the diagram considerably oversimplifies what is being expressed, but in a simple way, what it shows is how Spirit descends into form (body) through Soul, which is the Law of God. All forms that we encounter begin at the level of Divine thought and, through the workings of the Law, manifest in particular ways. As Religious Science emphasizes, "thoughts are things." Those who work the principles of Religious Science seek to better understand this triune nature of God, via a form of prayer called "spiritual mind treatment," to co-create with the Divine. This method of co-creation combines both the spiritual and the scientific in its approach.