If

If matter is
Unevolved spirit,
It cannot be said
To be
Non-existent.

If spirit is
Evolved matter,
It alone cannot
Be said to be
Expressive of the infinite qualities
Represented by
The word consciousness.

Each range or spectrum has its spirit-matter polarity, otherwise there could not be manifestation, just as there could not be electrical or magnetic phenomena without their appropriate two poles.
--I M. Oderberg, Mind and Spacetime