Is the material world the most absolute form of reality?
I have to admit that I am not coming from an empirical perspective really. I cannot say that philosophies such as that of John Locke or the determininists have convinced me completely, because there seems to be something lacking.
One philosopher who I would agree with is Hegel. He draws upon oriental ideas, including Indian metaphysics. In 'The Philosophy of History' he speaks about dreams in the following way: 'For we have not the dreaming of an actual Individual, possessing distinct personality, and simply unfettering latter from limitation, but we have the dreaming of the unlimited absolute Spirit'.I would agree with the idea of Spirit, as adopted by Hegel.
However, I do believe that you are right to see the q for a 'counterpart' and do think that spirit or mind need a body. This is different from the idealist perspective, which seems to see the two as independent. That is one of the problems which I see arising in many systems of belief about life after death. The implication is that the mind can survive beyond death as an independent entity in its own right. I do see mind and body as interrelated and hard to separate, in a holistic way, although there does need to be some kind of source from which everything arises, or has done. I think that many philosophers are opposed to the idea of the invisible but we know that it operates in some ways, such as in electricity or Wifi, which just seem to be generated through signals.
I also do think in terms of the collective unconscious, described by Jung. Generally, I think that the interrelationship between mind and body has not been addressed adequately. I think that the basis of this has stemmed from the dualism of Descartes. I would also say that the dualism has meant that body and mind have been seen in a shallow way and the instinctual side has been underplayed. What occurred within Western philosophy is that we have ended up with too much emphasis on the empirical, especially within reductionist determinism.