It is a dispute over words, the understanding is the same. The difference has come by disputing over words. What is spirit is fine matter and what is matter is dense spirit. In other words, there are two names and there is one subject: call it water, call it snow. When it is crystallized it is snow, and if you do not like to call it water, call it snow. If you wish to distinguish you may call it by two names, there is no objection to it, it is a question of choice. If you choose that there is no matter, as Christian Science also says, then matter is spirit just the same. And if you choose to call spirit matter, then spirit is matter just the same. If you say both things that is right too. Truth is in understanding, not in expression.