This article is aimed to prove the veracity of the sentence about the existence of matter/element of the non-eternal universe under three forms: the matter(body), spirit (mind) and imperfect cluster of elements (body-mind), through the validation of the manifestation of the matter with spiritual characteristic in non-eternal universe at first. Also, We will demonstrate that the life of the universe follows the law of motion on spirited matter, as well as show that Buddhist philosophy is dualist and dialectic.