On absolute levels, energy and spirit are one. But the moment departure is made from such absolute levels, difference appears, and as energy and spirit move spaceward from Paradise, the gulf between them widens until in the local universes they have become quite divergent. They are no longer identical, neither are they alike, and mind must intervene to interrelate them.
Close in meaning, found by a language model. A match does not mean the teachings are the same.
Matter is called the cause of the generation of causes and effects; Spirit is called the cause of the enjoyment of pleasure and pain. Spirit seated in Matter useth the qualities born of Matter; attachment to the qualities is the cause of his births in good and evil wombs. Supervisor and permitter, supporter, enjoyer, the great Lord, and also the supreme Self; thus is styled in this body the supreme Spirit.
The highest Energy is verily Another, declared as the Supreme Self, He who, pervading all, sustaineth the three worlds, the indestructible Lord. Since I excel the destructible, and am more excellent also than the indestructible, in the world and in the Veda I am proclaimed the Supreme Spirit. He who undeluded knoweth Me thus as the Supreme Spirit, he, all-knowing, worshippeth Me with his whole being, O Bhârata.
That, the Light of all lights, is said to be beyond darkness; Wisdom, the Object of Wisdom, by Wisdom to be reached, seated in the hearts of all. Thus the Field, Wisdom and the Object of Wisdom, have been briefly told. My devotee, thus knowing, enters into My Being. Know thou that Matter and Spirit are both without beginning; and know thou also that modifications and qualities are all Matter-born.