The Material and the Spiritual
?in Hebrew,? the Rebbe pointed out, ?the words for ?matter? and ?spirit? are interchangeable; that is, the letters that spell chomer, meaning ?matter,? also spell ruach, meaning ?spirit? ?all you have to do is drop the letter mem.
?What is the difference between the spiritual and material world? It?s a matter of perspective. If you look at the world one way, you see a material world. But if you make a switch in your head, if you change the quality of your perception, if you look at things in a new, fresh way, then the very same world becomes spiritual. The spiritual world and the material world are not two worlds. The quality of your relationship to the material world makes it spiritual.?