The term Body of Spirit refers to physical creation (i.e. this physical universe). The Body of Spirit is term that highlights that fact that physical creation at all levels is a container for the consciousness of Spirit and God. Consciousness, which is the source of physical reality, enters into physical reality as part of the general Unfolding of Consciousness.

The term Body of Spirit may also refer, more specifically, to the Physical Unit or physical body. The physical unit is the pinnacle of creative achievement in regards to the development of a sophisticated vehicle for consciousness and when properly developed is capable of expressing the full power and nature of consciousness within the manifested universe.

For a detailed explication, an outline of the supporting cosmology please see The Book of Light. For a discussion of the basic psychology of the physical unit, please see The Basic Book.