Unfortunately it's not the kind of question I can answer while racing to bed, other than to say, "substance" isn't the word I'd use, since it has material connotations "spiritual" precludes. Hence your philosophy books referencing "matter" the spiritual is not material, which is why the serious answers you're getting from materialists basically boil down to "no. " There's a conceit that says anything that exists is material, but that's far from given, and there's a great deal of evidence (such as this discussion) to the contrary. But any more will have to wait until at least tomorrow or the next day; I have to leave for work again in 7.5 hours.