It's all physical stuff. I'm a physicalist, meaning I think everything that exists is physical: matter, energy, and the rules that govern them, nothing more. There's no spiritual realm, no non-physical layer, no supernatural anything sitting underneath or alongside the physical world.
There seem to be laws or rules that govern how the universe behaves, and that we can reasonably learn what they are by observing it. Things don't happen randomly, they happen consistently and predictably, the same way every time we test them. That repeatability is what lets us move from observations to laws: if X reliably produces Y across countless tests, in every place we've looked, it's reasonable to infer there's a real underlying rule and not just a coincidence. That consistency is what makes science possible.
Why no spiritual realm? Mostly because I see no evidence for one. The claims I've come across about non-physical realities (e.g. heaven, God, angels, spirits) tend to be unfalsifiable, meaning no possible test could prove or disprove them, and I don't find unfalsifiable claims useful to live by (more on this in Epistemology).
This isn't dogma. If something genuinely non-physical turned up tomorrow with good evidence, I'd update. Until then, the physical universe seems to be the whole story.