Where is the spirit located in our body?

The spirit body is connected to the physical body near the lower end of the spinal cord and this connection is never broken except at death. Yet the spirit life can and often does for brief periods of time leave its spirit body behind and go forth into the physical and spiritual world alone. 

This life has the ability to convey, for any conceivable distance and at a speed of one hundred and eighty-three thousand miles a second, an electro thought form or impression of itself. It can maintain this thought form in any position or locality, for a brief period of time by sending one thought form after another.

Fragments of Spiritual Knowledge Pertaining to the Spiritual World