Those, moreover, who, on account of the expression “God is a Spirit,” think that He is a body, are to be answered, I think, in the following manner. It is the custom of sacred Scripture, when it wishes to designate anything opposed to this gross and solid body, to call it spirit, as in the expression, “The letter kills, but the spirit gives life,” where there can be no doubt that by “letter” are meant bodily things, and by “spirit” intellectual things, which we also term “spiritual.” The apostle, moreover, says, “Even unto this day, when Moses is read, the veil is upon their heart: nevertheless, when it shall turn to the Lord, the veil shall be taken away: and where the Spirit of the Lord is, there is liberty.” For so long as any one is not converted to a spiritual understanding, a veil is placed over his heart, with which veil, i.e., a gross understanding, Scripture itself is said or thought to be covered: and this is the meaning of the statement that a veil was placed over the countenance of Moses when he spoke to the people, i.e., when the law was publicly read aloud. But if we turn to the Lord, where also is the word of God, and where the Holy Spirit reveals spiritual knowledge, then the veil is taken away, and with unveiled face we shall behold the glory of the Lord in the holy Scriptures. (Book 1, Section 2)

Are spirit and body entirely distinct? Even in conflict?

Sun, moon and stars; trees, flowers, and vines; animals of everykind, including human, were created by God and "it was good."

Material and spiritual can be in tension. They can also be complementary, even mutually fulfilling.