Transformation Into One Another - Decomposition of Substances
So, it is clarified that there are no differences between material and spiritual forms, the spirit and body, and the existing differences are only in their name, which is because of the lack of human comprehension and perception.
What was compressed and established as a material form, they will call that a material. Whatever is unseen is called the spiritual form. However, these are both one and intertwined with each other.