As the web issues out of the spider
And is withdrawn, as plants sprout from the earth,
As hair grows from the body, even so,
The sages say, this universe springs from
 the deathless Self, the source of life.

The spiritual universe is the source of the physical universe.  Everything must exist in a spirit form before it takes on, or degenerates, into a physical form.  And even after it has a physical form, it can exist only as long as it's spirit counterpart exists.  In short, everything come from spirit and nothing can exist without spirit.