The conclusions are that we are all perfect spiritual ideas of the one divine Mind , and manifest Spirit , not a material body .
The conclusions are that we are all manifestations of one perfect spiritual spirit and of the divine mind , not a material body .

Are these two sentences paraphrases of each other?
no

In the second round of the US Open , Roger Federer lost in three sets against Alves , it was Federer 's 600th career .
Roger Federer lost to Alves in the second round of the US Open in three sets . It was Federer 's 600th career match win .

Are these two sentences paraphrases of each other?
yes

In 2001 , two large new sports facilities were opened : the Ralph Engelstad Arena and the Alerus Center .
In 2001 , two large new sports facilities were opened : the Alerus Center and the Ralph Engelstad Arena .

Are these two sentences paraphrases of each other?
yes

Completed in 1848 , it was the first railway to reach the coastal port of Calais , while the Paris-Lille railway had reached Paris from Lille two years earlier .
Completed in 1848 it was the first railway to reach the coastal port of Calais . The Paris-Lille railway had reached Paris from Lille two years previously .

Are these two sentences paraphrases of each other?
yes