I would say that there is material, space and time. They are apparently all the same thing fundamentally. I would call it all physical as opposed to the virtual. The virtual isn't real, but it's not completely unreal either. Our dreams and ideas seem to occupy a parallel world that influences the physical through computational mechanisms or brains. This is an emergent property of matter. It's a description of what matter does. Particles dance around and form dreams.
I keep coming back to this passage from the (non-canonical) Gospel of Thomas, verse 29.
Jesus said, "If the flesh came into being because of spirit,
it is a wonder. But if spirit came into being because of the
body, it is a wonder of wonders. Indeed, I am amazed at how this
great wealth has made its home in this poverty."