And those forms of energy can be changed to about 7 forms. It depends on how you plan to use it. The most common is the mental-physical and spiritual-physical. The strongest is a combination of the mind, body and soul.
Useless babbling:
Regardless of sp Terms, the soul and spirit's technically the same. According to hikaru, k2 changed that. SP's terms in magic and spirits-souls aren't realistically correct, but since no one seems to want to change it, meh.