The discussion centers on the existence of abstract and spiritual entities alongside physical ones. Mathematics is highlighted as a non-physical yet real construct, developed to understand and categorize tangible objects. The conversation emphasizes that physical things are defined by their tangibility, measurability, and finiteness, while abstract concepts like real numbers challenge these definitions. The role of language is crucial, as it transforms complex ideas into finite expressions, enabling analysis. This analysis necessitates a finite description, suggesting that all concepts, even those perceived as abstract or spiritual, are ultimately categorized as physical due to our need for quantification. The notion of "spiritual things" is questioned, with a suggestion that such entities may not exist in a definable way. The complexity of defining "exists" is acknowledged, implying that philosophical inquiry into existence remains unresolved.