The primary focus of spiritual materialism is the relationship between objects, entities, tools and concepts. These are defined here:
Objects are anything that physically exists. This includes both "inanimate" and "animate" objects, from rocks to living things.
Entities are objects that can perceive the world around them, and designate other things as objects. This encompasses all of humanity, and potentially many animals.
Tools are objects used or designated by an entity for a specific purpose. For example, a hammer's purpose is to drive nails.
Concepts are hypothetical objects that exist only in thought; in the way that you can think about an apple without physically having one in your possession.