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.

[2][3] In 1926 Holmes published The Science of Mind,[4] which references the teachings of Jesus Christ,[5] the Bible[6] and Buddha.

"[10] The ideas put forth by Holmes attracted famous celebrities of his time including Cecil B. DeMille, Peggy Lee, and Cary Grant.

[11] For erstwhile radio luminary Les Mitchel,[12] this attraction proved sufficient to warrant a complete career overhaul, circa 1961, as the longtime Skippy Hollywood Theatre mastermind founded and/or helped to found Religious Science churches in Oklahoma City, Albuquerque and Cleveland before settling in Sacramento, where he served as that church's minister from 1971 until his death in 1975.

It teaches that, because God is all there is in the universe (not just present in Heaven, or in assigned deities), its power can be used by all humans to the extent that they recognize and align themselves with Its presence.

It can be described as Jesus Christ stated, "You reap what you sow" and "The bread you cast upon the water, comes back to you".

[19] Spiritual Mind Treatment, as currently taught in RS/SOM centers, contains five steps: Recognition, Unification, Declaration, Thanksgiving, and Release.

Its organization also continues to publish the works of Ernest Holmes as well as the monthly magazine, Science of Mind.