D&C 131
The Prophet Joseph Smith taught an important doctrine in his day - 
"There is no such thing as immaterial matter.  All spirit is matter, but it is more fine or pure, and can only be discerned by purer eyes;
8 We cannot see it; but when our bodies are purified we shall see that it is all matter."  (Doctrine and Covenants | Section 131:7 - 8)
I find it interesting that the emphasis is seeing spirit matter.  It does not necessarily mean that we cannot feel such.

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