According to Imam, the material aspect is what we observe, that which exists in this world. They are these materials that we witness. The spiritual side is another aspect beyond this world.
Imam Khomeini also stated that all monotheistic schools of thought, in action with Islam, as the superior one, are seeking to train people in such a way that material gains do not act as obstacles for spirituality, although they (the divine religions) are involved with materiality as well.
Imam maintained that they seek to bring material gains under the service of spirituality. While the religions pay heed to the material and the world, they attract people towards spirituality and liberate them from the darkness of the material at the same time.