( and ( ( that ( ( matter or ) substance ) ) ( ( ( ( builds upon ) and ) ( reflects ( spiritual elements ) ) ) . ) ) )
(ROOT (S (CC and) (NP (DT that) (NN matter) (CC or) (NN substance)) (VP (VP (VBZ builds) (PP (RB upon))) (CC and) (VP (VBZ reflects) (NP (JJ spiritual) (NNS elements)))) (. .)))
and that matter or substance builds upon and reflects spiritual elements.
(ROOT (S (NP (NNS Elements)) (VP (VBP are) (NP (NP (JJ pure) (NNS substances)) (SBAR (WHNP (WDT that)) (S (VP (VBP make) (ADVP (RB up) (DT all) (NN matter))))))) (. .)))