The correct option is B spiritual
The word 'material' refers to denoting physical objects rather than the mind or spirit.
Option A, celestial refers to something positioned or relating to the sky.
Option B, psychic refers to relating to the soul or mind.
Option C, spiritual relating to or affecting the soul or human spirit.
Option D, internal refers to being situated on the inside.
Thus, according to the meaning, the word 'spiritual' is the opposite of the word 'material'.