We read on page 275:14-15 that all substance and being belong to God. The substance of anything is the idea of it, and there is only one idea and it never leaves the Mind that conceives it. That is why your only concern is not to watch the so-called external, but to let that Mind be to you what it was to Christ Jesus, namely, all.
All being likewise belongs to God, because all that is being is what God is knowing. “For God to know is to be” (No and Yes 16:1-2) and there is no gap between the two.
Miscellaneous Writings 103:19-23 is important, because if we are really watching Mind, then we are not watching what the human picture is nor what we think it should be. The hu- man concept of anything merely hides that thing. We do not work from there back to the divine, but we start with what eternally and divinely is.