Cook the rice according to package directions.
Heat the oil in a heavy skillet over medium heat.
Sauté the onions for 10 minutes or until they start to turn golden brown.
Add the minced garlic and sauté another minute.
Add the lentils and water to the skillet and bring the mixture to a boil. Then cover, lower heat and simmer for 25 minutes.
Add the carrots to the skillet, cover and cook for an additional 10 minutes or until lentils are soft.
While the lentils are cooking, microwave the spinach according to the package directions.
Once the lentils are soft, add the spinach, salt and cumin to the skillet, then cover and simmer for about 10 minutes. Add pepper to taste.
Serve the lentils over a bed of rice.