Understanding the Three Realms in Buddhism: desire, matter, and non-matter

Note 3. To the Subsection “2. Subjective Action

In Buddhism, the Three Realms refer to the three stages of the world where people live, die, and change, namely, the realm of desire, the realm of matter, and the realm of non-matter. The realm of desire is the lowest one; those who inhabit it are consumed by desires of carnal pleasure, food, and sleep.
The realm of matter is located above the realm of desire and refers to the realm consisting of exquisite matter for those who have rid themselves of desire. The realm of non-matter refers to the highest stage and is a highly spiritual realm, transcending matter.