# 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](body.md); [spiritual](spiritual-body.md); [Brahman](brahman.md); [Energy of Supreme Lord](energy-of-supreme-lord.md); [Souls](souls.md); [Spiritual world](spiritual-world.md); [Supreme Lord](supreme-lord.md); [Life](life.md); [Supersoul](index/entries/supersoul.md); [Brahman (impersonal Absolute)](brahman-impersonal-absolute.md); [Living entities](living-entities.md); [Spiritual body](spiritual-body.md) *See:* [Body](body.md); [spiritual](spiritual-body.md); [Brahman](brahman.md); [Souls](souls.md); [Spiritual world](spiritual-world.md); [Supreme Lord](supreme-lord.md); [Brahman (impersonal Absolute)](brahman-impersonal-absolute.md); [Energies of Supreme Lord](energies-of-supreme-lord.md)