How do the material and spiritual aspects of culture relate?

It is believed that material culture refers to what we can touch and feel. These are objects created by the person himself (furniture, paintings, sculptures). Spiritual culture includes what we cannot touch (songs, fairy tales). But there is a subtle relationship between these two types of culture. Before becoming a subject of material culture, the same idea of ​​sculpture originated in the head of the architect, who nurtured the idea of ​​its creation. Even at the stage of creation, this sculpture became an object of spiritual culture. That is, spiritual culture can pass into material culture when it is reified. Also vice versa. We know that there is a Kremlin in Moscow, but we have never seen it. He is in our minds, therefore he is an element of spiritual culture.