About the spirit and it nature

In The Book of Spirits Kardec asks the spirits higher that dictated the Spiritist Codification - the five major works of basic Spiritist Doctrine -, 'What is spirit?' And they said: 'The intelligent principle of universe' (1996, question 23, p .60). And in question 76, Kardec asks in another way: 'How can we define the spirits?' The answer is categorically: 'We can say that the Spirits are the intelligent beings of creation. They populate the universe, beyond the material world '. Indeed, is important that between these two issues we don't make confusion. While in the first case, Kardec refers to the 'universal intelligent element' as himself says in a observation to the answer 76, and in the second case, the spirits refer 'to extra-corporios beings'(ibid).