Anything that exists must be made of something. In all of our empirical examinations, we've found no exception to that rule.Why must the spirit be made of something? We have never observed a spirit empirically. How can we say anything at all about it through natural means? Perhaps you have received a revelation that tells you it has to be made of something. if not then I don't see that you have any reason at all to make a claim one way or the other that it is or is not made of something.
There are also two types of "sensing", the type where we employ our eyes, ears, nose, tongue and skin with regard to the world outside our skin ... and the type where we employ our inner "senses", our intuition, if you will, about our body from within.
If indeed our spirit dwells within us, are we thus less likely to find a common empirical answer to questions about our spirit and more likely to find a common intuitive answer to its questions?
Just as human beings share common being-species calibration of our external senses, so to do we also share being-species calibration of our internal senses; we are just as capable of coming to an accurate "objective" consensus about what is within us as detected by our intuition as what is outside of us as detected by our eyes, ears, etc.
Granted, that which mystifies us, that which we want to know more about but can't yet quite seem to grasp, has eventually been revealed to those inspired to seek and capable to find.
But does it really matter if such inspiration is about the things outside our body and perceived by our outer senses or about that which is inside our body and perceived by our inner senses?
Revelation is no more from-God's-lips-to-the-revealer's-ears with regard to inner-oriented discovery than with regard to outer-oriented discovery.
Though we are more sensually comfortable with infinity in the macrocosm, infinity is also a property of the microcosm: no matter how small the sub-atomic particle, the theory of infinity says that it consists of something smaller, just as the theory of infinity says that no matter how large something in the macrocosm is, it is a component of something larger.
Indeed, in theory, everything is made of something, and we have yet to discover anything in practice that we can say of a certainty that it so violates that theory.
Why should the spirit be any different?
Just because knowledge of the spirit's composition is a bit out of the reach of most, doesn't mean the nature of it violates the theory of infinity.
But for those who are married to the Big Bang as the genesis of matter, then they've perhaps already decided that the spirit that creates must be so very different than anything else that it must also violate the theory of infinity with regard to composition.
That's why those who accept the Big Bang to be merely a local eruption of a rather sizable black hole and that matter also is eternal, are more at peace, perhaps, that the material and the spiritual are inextricably intertwined ...
... Though the thought of that can scare the heck out of the religious.