# Spirit * as basis of affection, [[sb/3/9/42#purport|SB 3.9.42]] * compared with, [[sb/2/2/35#purport|SB 2.2.35]] * covered matter as, [[bg/4/24|Bg. 4.24]] * develops matter, [[sb/3/6/5#purport|SB 3.6.5]] * devotees seen on basis of, [[sb/3/16/6#purport|SB 3.16.6]] * distinguished from matter, [[sb/7/1/2#purport|SB 7.1.2]] * everything as, [[sb/3/12/47#purport|SB 3.12.47]] * impersonalists misconceive, [[sb/3/9/21#purport|SB 3.9.21]] * instrumental to, [[sb/2/1/23#purport|SB 2.1.23]] * knowledge about. See: Knowledge, spiritual * matter * matter &, as same for Kṛṣṇa, [[bg/9/19|Bg. 9.19]] * matter compared with, [[sb/4/22/28#purport|SB 4.22.28]], [[sb/4/24/63#purport|SB 4.24.63]], [[sb/10/13/39#purport|SB 10.13.39]] * matter developed via, [[sb/1/8/34#purport|SB 1.8.34]] * naturally blissful, [[sb/2/6/18#purport|SB 2.6.18]] * qualities of, [[sb/1/9/34#purport|SB 1.9.34]] * Śrimad-Bhāgavatam study of, [[sb/2/1/8#purport|SB 2.1.8]] * touch of, in creation, [[sb/2/4/23#purport|SB 2.4.23]] * transformed into, [[sb/2/1/21#purport|SB 2.1.21]] *See also:* [Body](entries/body.md); spiritual; [Brahman](entries/brahman.md); Energy of Supreme Lord; Souls; Spiritual world; Supreme Lord; [Life](entries/life.md); [Supersoul](entries/supersoul.md); Brahman (impersonal Absolute); Living entities; Spiritual body *See:* [Body](entries/body.md); spiritual; [Brahman](entries/brahman.md); Souls; Spiritual world; Supreme Lord; Brahman (impersonal Absolute); Energies of Supreme Lord