Answer: Of course, matter (desire). Desire develops to its egoistic form, and then this form goes through certain stages of development, awareness of itself as the opposite of the Creator, and then aims to correction and similarity with the Creator until it reaches complete similarity with Him. It is all form.
Baal HaSulam has a very interesting article, “Matter and Form in the Wisdom of Kabbalah.” I advise you to read it.
Question: So, are you a materialist?
Answer: We are involuntarily materialists because we work with matter, with the desire to receive, to enjoy, and to receive fulfillment.
Question: Spiritual practices, Kabbalah, etc. seem to be detached from matter to many people. But no?…
Answer: Those are not spiritual practices. This is a kind of inner psychological phenomenon that one imagines and nothing more.
From KabTV: “News with Michael Laitman” 3/20/18