Here is an excerpt from my book, The Silent Master: Awakening the Power Within:
Your Silent Master Consciousness knows Itself to be immaterial in substance, but It also takes form (manifests) as your physical body and the material world around you. Thus, you may describe yourself as being both immaterial (spiritual) and material (physical) at the same time.
This is why your Silent Master consciousness is so accessible to you. The return to your Silent Master consciousness is a return to an aspect of yourself that exists within you right now – right where you are.