But what is physical is not abstract or universal. What is physical is always individual and concrete: the abstract concept of a triangle incorporates all relevant shapes (scalene, equilateral, etc.,), sizes, and materials that a physical triangle can have. No physical object can do this. It always has a particular shape, size, etc.
Our ability to apprehend abstract concepts and universals is an ancient argument against the material or physical l nature of the entirety of our minds.
There is an important distinction to be made between abstract concepts and mental images. They are not the same. The tiger in your dream is not abstract or universal. It is particular, as mental images are.