It's not that there are two forms of matter, the physical and the spiritual. Rather, to each thing there are two faces, the more tangible and the more abstract.
Our senses grasp that which is tangible, and we call it "physical."
Our mind's eye is able to grasp the more abstract—each according to his level—and we call that "spiritual."
From the wisdom of the Lubavitcher Rebbe, of righteous memory; words and condensation by Rabbi Tzvi Freeman. To order Rabbi Freeman's book, Bringing Heaven Down to Earth, click here.
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