कार्यकारणकर्तृत्वे हेतुः प्रकृतिरुच्यते। पुरुषः सुखदुःखानां भोक्तृत्वे हेतुरुच्यते ॥

kārya-kāraṇa-kartṛitve hetuḥ prakṛitir uchyate puruṣhaḥ sukha-duḥkhānāṁ bhoktṛitve hetur uchyate

Matter is called the cause of the generation of causes and effects; Spirit is called the cause of the enjoyment of pleasure and pain.

In plain words: Matter is what produces the body, the senses and all causes and effects. Spirit is what experiences pleasure and pain.