When Spike died at the end of Buffy, his "life force" or whatever you want to call it was sucked into the amulet. In the first Angel this season, Angel was sent a package that had the amulet in it. As soon as he opened it, Spike reappeard. For him, it was as if no time had passed. At first he was non-corporeal but that was fixed later in the season when another package is sent to W&H addressed to Spike. They open it, and Spike is corporeal again. Even later in the season, we learned that Lindsey had sent the amulet to Angel and the package to Spike.
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