A spirit body is, according to the Church of Jesus Christ of Latter-day Saints (LDS Church), the organization of a spiritual element[clarification needed], made into the spiritual form of man, which was made in the same likeness (shape and form) of God the Father.
Generally, people in the West have commonly used the word "soul" to denote this spirit body.
This is the meaning of the scripture "...It is sown in corruption; it is raised in incorruption:" (see "incorrupt") (1 Corinthians 15:42 - King James / see First Epistle to the Corinthians) LDS Church members believe that all things created on earth, including humanity, had a pre-existence or pre-mortal origin.
Joseph Smith, founder of the Latter Day Saint movement, believed that "there is no such thing as immaterial matter.
God the Father organized the "intelligence" to make personages or "spirit children," which includes Jesus Christ.