There is no such thing as immaterial matter. All spirit is matter, but is more fine or pure, and can only be discerned by purer eyes. We cannot see it, but when our bodies are purified, we shall see that it is all matter.
Joseph Smith, Jr.We came to this earth that we might have a body and present it pure before God in the celestial kingdom. The great principle of happiness consists in having a body. The devil has no body, and herein is his punishment. He is pleased when he can obtain the tabernacle of man. . . . All beings who have bodies have power over those who have not.
Joseph Smith, Jr.Men will be held accountable for the things which they have and not for the things they have not. ... All the light and intelligence communicated to them from their beneficent creator, whether it is much or little, by the same they in justice will be judged, and ... they are required to yield obedience and improve upon that and that only which is given, for man is not to live by bread alone but by every word that proceeds out of the mouth of God.
Joseph Smith, Jr.