The body deals with physical and material things. The soul deals with your thoughts and emotions, and with your consciousness of beauty or ugliness, of good or evil, and so on. The spirit reaches into the realm of God and touches on heavenly things and divine forces. This principle applies to worship as well as to any other part of life. It is what Jesus meant when he said that we must worship God in spirit.
Worship is valueless if it exists only on the level of the flesh, or of the soul.
We must worship God on the level of the spirit. But the worship of many people never rises above the flesh. That is, they go to church out of mere habit, or because it is expected of them, or because they are compelled, or because they think it is the right thing to do. Then there are others who do bring their soul into the act of worship, but they seldom rise into true spiritual worship. They depend on a beautiful building, on gorgeous ritual, and on the majesty of organ, choir, and ceremony.