An atom is an atom, a molecule is a molecule, a planet is a planet and a galaxy is a galaxy. There is no difference between the physical world view and the spirit universe.
The essential difference between the two views is that in the spirit universe all effects of matter are produced by free decisions of individually different spirit entities. There are no laws of nature. There are only species-specific urges and degrees of freedom for the different matter entities. They all follow their urges. They are all spiritual entities.