Body, Soul and Spirit:
Science of Mind recognizes the existence of spirit, soul and body. These terms can be difficult to use because they can mean different things in different religions. In Christianity, for example, spirit unites body and soul (which is why, for example, the Holy Spirit is illustrated as bringing Jesus's divine essence down to Mary who will give that soul physical body.).
Other people use "spirit" and "soul" synonymously as the metaphysical portion of our existence. Still others use "soul" to describe the eternal part of a living person's being but “spirit” to describe a ghost: a soul in the material realm without a body
In Science of Mind, however, "spirit" is the defining aspect of a person, while soul is a more transformative element and processes the will of spirit into physical form, which is body.
The horizontal lines divide the circle – a common symbol of unity – into three parts. The top level is spirit, the middle is soul, and the bottom is body. This is also a common convention: the material form is at the bottom, since material is heavy, while that part that is most divine or most important is on top.
The V-shape represents the descent of spirit through the levels until it shapes the physical world.
Spirit is a universal concept in Science of Mind. The world is a part of God, with each person being a part of God and their spirit being a piece of the spirit of God. Since God can impose his will on the material world, it stands to reason that fragments of his will can do the same, albeit on a smaller scale.
This top realm is the realm of ideas and of the conscious mind, which is the only part of us that can make decisions on its own and possesses free will. It is the active force of creation and change and, thus, is considered masculine in nature as is common in many schools of thought.