To begin with (as apart from in the beginning), cosmology has a problem: When running backwards from today's observations, the laws of physics break down somewhat short of the proposed instant when the models suggest it should have been. Going forward from this proposed "big bang" instant, they cannot get the model to jibe with observations...in fact, the universe should have collapsed back in on itself. To cover this gap of many orders of magnitude, some have proposed that inflation occurred. Others, however suggest that the gap occurred appears because the currently visible universe did not actually start, but is the result of a "bounce." While the Lambda Cold Dark Matter model--which includes inflation--is the best model existing today, it only succeeds because of this rather arbitrary inclusion of inflation. The jury is still out.
Alternative theories are still possible because it has not been possible to conclusively measure the universe well enough, nor explain without being arbitrary about things like inflation.
Next, I do not believe in your dichotomy of substance OR spirit. I am a pluralist; your dichotomy makes no sense in pluralism. Others here appear to be monists: substance and spirit would be aspects of the same source. Your proposed categories also don't make sense for them.
You, apparently, are unable to think outside of your two artificial and arbitrary boxes. If you're really were interested in others' views about your pet subject, you would include at least one other alternative choice in your survey. And that doesn't even begin to get into the question of whether or not the universe is eternal or had a definite beginning--or some other arrangement of being.
Since you don't provide other alternatives, I suspect all you really want to hear is echoes and reinforcement of your version of dualism.