Matter is of spiritual origin. Matter is actually spiritual particles vibrating in the material dimension which is a very low vibrational reality. The tiny particles forming all type of matter (quarks, neutrinos, electrons, etc) are actually spiritual particles with a vibrational state so low that they no longer can exist in the spiritual dimension and no exist in the physical dimension.
However there is a second consequence to the existence of matter, these ex-spiritual particles called “Fundamental Particles of Matter” are responsible for attracting other spiritual elements existing in the spiritual dimension to give rise to incarnation. We are here living in a physical body because of matter.