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The so-called spirit body is forged personally by the Great Powers or heavyweight figures of the Upper Realm using various heavenly and earthly treasures, somewhat similar to an incarnation.
Then, individuals like He Lianying would divide a portion of their soul to inhabit and control the spirit body, descending to the lower realm.
After all, their true bodies are at the pinnacle of martial arts within the Divine Realm, a level of mightiness that the local lands of the Nine Provinces cannot birth. And the difficulty of crossing the barriers between heaven and earth is even greater, with any carelessness potentially leading to their demise.
Therefore, to ensure these sacred-level individuals do not meet with mishaps, those heavyweights of the Upper Realm would pay a great price to create a spirit body for their descent.