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There is no such thing as immaterial matter. All spirit is matter, but is more fine or pure, and can only be discerned by purer eyes. We cannot see it, but when our bodies are purified, we shall see that it is all matter.
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Doctrine and Covenants 131:7-8 (May 17, 1843)

 

Joseph Smith

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[W]e shall find a very material difference between the body and the spirit; the body is supposed to be organized matter, and the spirit, by many, is thought to be immaterial, without substance. With this latter statement we should beg leave to differ, and state the spirit is a substance; that it is material, but that it is more pure, elastic and refined matter than the body; that it existed before the body, can exist in the body; and will exist separate from the body, when the body will be mouldering in the dust; and will in the resurrection, be again united with it.

 

Joseph Smith

 

We must needs believe with faith, whatever counsels reason may give us, that in the depths of our own bodies, in animals, in plants, in rocks, in everything that lives, in all the Universe, there is a spirit that strives to know itself, to acquire consciousness of itself, to be itself — for to be oneself is to know oneself — to be pure spirit; and since it can only achieve this by means of the body, by means of matter, it creates and makes use of matter at the same time that it remains a prisoner of it.

 

Miguel de Unamuno

 

There is neither spirit nor matter in the world; the stuff of the universe is spirit-matter. No other substance but this could produce the human molecule. I know very well that this idea of spirit-matter is regarded as a hybrid monster, a verbal exorcism of a duality which remains unresolved in its terms. But I remain convinced that the objections made to it arise from the mere fact that few people can make up their minds to abandon an old point of view and take the risk of a new idea. ... Biologists or philosophers cannot conceive a biosphere or noosphere because they are unwilling to abandon a certain narrow conception of individuality. Nevertheless, the step must be taken. For in fact, pure spirituality is as unconceivable as pure materiality. Just as, in a sense, there is no geometrical point, but as many structurally different points as there are methods of deriving them from different figures, so every spirit derives its reality and nature from a particular type of universal synthesis.

 

Pierre Teilhard de Chardin

 

Annihilation means, with the Buddhistical philosophy, only a dispersion of matter, in whatever form or semblance of form it may be; for everything that bears a shape was created, and thus must sooner or later perish, i.e., change that shape; therefore, as something temporary, though seeming to be permanent, it is but an illusion, Maya; for, as eternity has neither beginning nor end, the more or less prolonged duration of some particular form passes, as it were, like an instantaneous flash of lightning. Before we have the time to realize that we have seen it, it is gone and passed away for ever; hence, even our astral bodies, pure ether, are but illusions of matter, so long as they retain their terrestrial outline. The latter changes, says the Buddhist, according to the merits or demerits of the person during his lifetime, and this is metempsychosis. When the spiritual entity breaks loose for ever from every particle of matter, then only it enters upon the eternal and unchangeable Nirvana. He exists in spirit, in nothing; as a form, a shape, a semblance, he is completely annihilated, and thus will die no more, for spirit alone is no Maya, but the only REALITY in an illusionary universe of ever-passing forms.

 

Helena Petrovna Blavatsky

 

If when matter is destroyed other matter takes its place, the new matter must come either from something that is or from something that is not. If from that-which-is, as long as that-which-is always remains, matter always remains. But if that-which-is is destroyed, such a theory means that not the world only but everything in the universe is destroyed.
If again matter comes from that-which-is-not: in the first place, it is impossible for anything to come from that which is not; but suppose it to happen, and that matter did arise from that which is not; then, as long as there are things which are not, matter will exist. For I presume there can never be an end of things which are not.

 

Sallustius (or Sallust)