The matter raised in OP is discussed here in Point of Controversy.
Of Matter in Arupa-Sphere. Controverted, Point.—
That there is matter among the Immaterial.
From the Commentary.—Some (as, for instance, the Andhakas), judging by the Word—' Because of consciousness there comes mind and bodyn—imagined that, even in the Arupa-sphere of existence, there was a subtle, refined matter segregated from grosser matter.http://lirs.ru/do/Points_of_Controversy_(Kathavatthu