Anything used in the Lord’s loving service is understood to be spiritual.
That which one intends to use for one’s personal sense gratification is called material property, whereas paraphernalia to be used in the Lord’s loving service is understood to be spiritual. One should give up all one’s material property by utilizing it completely in the devotional service of the Lord. A person who owns a luxurious mansion should install the Deity of the Lord and hold regular programs to propagate Kṛṣṇa consciousness. Similarly, wealth should be used to build temples of the Lord and publish literature scientifically explaining the Personality of Godhead. One who blindly renounces material property without utilizing it in the service of the Lord does not understand that everything belongs to the Personality of Godhead. Such blind renunciation is based on the material idea that “This property could belong to me, but I don’t want it.” Everything, in fact, belongs to God; knowing this one neither tries to enjoy nor to reject the things of this world, but peacefully engages them in the service of the Lord.
Source: A.C. Bhaktivedanta Swami Prabhupada (2014 edition), “Srimad Bhagavatam”, Eleventh Canto, Chapter 23 – Text 23.
