I don't agree with it. When God created Adam as a flesh and blood person he said it was good (Genesis 1:31). The fall of man brings total depravity affecting our physical bodies, mind, soul/spirit, intellect, will, and even our heartfelt desires and affectations (Ephesians 2:1-3; Romans 1:21-25). Even your heart will deceive you (Jeremiah 17:9). That’s why personal feelings and convictions are not the final arbiter of truth.
But, that does not mean the physical is inherently evil. When Christ came to earth he came as a flesh and blood human (John 1:14). Jesus was resurrected with a physical body, not as a ghost or spirit (Luke 24:37-43). Jesus is the firstborn of the new creation so we can expect the new heavens and new earth to be physical (Colossians 1:18). Dualism can lead to abusing the body but Christians must honor the body, metaphorically speaking, as temples of the Holy Spirit (1 Corinthians 6:19).
I don’t find strong support for physical/spiritual dualism in the Bible. I suspect it may have emerged within the early church when Christians spread out from Judea/Samaria into the Greco-Roman provinces and were influenced by Greek philosophy, but I could be wrong. Even if the idea originated within Christian communities, it lacks biblical support and is properly considered heterodoxy.