Matter comes from spirit.  Spirit is the source of everything.  Unfortunately, once spirit becomes matter, it often opposes spirit.  It should be obvious though which is more important.  Matter is transitory, constantly changing in form and sometimes being converted to energy.  Spirit, on the other hand, is permanent.  Spirit is eternal.
    Some people think that man started as an animal than grew a spirit and soul so matter came before spirit and soul.  That is not true.  Since spirit and soul are eternal, they existed before there was matter, before there was space and before there was time.