I think it greatly depends on your definitions and word usage.
For example a reflection in a mirror is
not the same thing as what it is reflecting. The object is made up of solid matter, where as the reflection is made up from
light.
They just
appear to be the same thing, which is essentially what I am getting at.
Also, I am not saying that spirituality comes from within and physicality is external. I am just saying that is the manner in which they are generally experienced. We
perceive spirit as being within and the physical as being external. That doesn't mean that is their actual state though.
I wrote another piece on this a while ago - which has now gone live on my site. It's a similar sort of subject but looks at it from a slightly different angle. Also if you do read the article, keep in mind what I have already mentioned here...
Physical and Spiritual Reality