Perhaps my statement lacks precision.When I say that Ruh is not made of any material. It just means that it is not made of any kind of that material which we can perceive with our five senses.

I understand your point. However, there is a question for you.

By the same token, can we say that God is not made of any material?

Isn't it rather befitting to remain confined to saying that we cannot perceive of what contitutes entities pertaining to the metaphysical world? One assertion, be negative or positive, should have some basis.