What is material life and spiritual life?

The spirit body has organs for the free circulation of air and the ethereal fluids of the spiritual universe, but this spirit body is chiefly remarkable for the development and the number of the organs by which it is able to perceive, to enjoy, and to know. 

It is chiefly remarkable because of its senses and the range and power of these.

For instance, a spirit that has attained even to the first zone of spiritual life has a power of enjoyment that is many times greater than that of the physical being even in the highest state of his physical development has a power of enjoyment that is equal if not superior to that of the seer in moments of ecstasy, illumination—or spiritual transportation. 

The spiritual entities of the higher spiritual zones have a sense of enjoyment and a power of perception that are as great as those of the seer in moments of ecstasy multiplied more than a thousand times.

Fragments of Spiritual Knowledge Pertaining to the Spiritual World