What does, say, "kindness" mean when it has no physical expression?You Can take a Stone, a glass of water in your hand and say, this is a stone. This is a glass of water. These are materials.
You cannot take love, patience, forgiveness in your hand and say, look, this is one love, or this is 3.5 patience. These are non-materialistic qualities.
Feeding the hungry, healing the sick, and even saying a kind word all involve the physical.