- God is spirit, and those who worship Him must worship in spirit and truth. - John 4:24
This is to say that God is not dependent upon matter and has no connection to matter.
- …a spirit does not have flesh and bones as you see that I have. - Luke 24:39
Flesh and bones are matter, which a spirit does not have. Hence, He is not simply a spirit, God is pure spirit. As such, He is invisible to the naked eye.
- He is the image of the invisible God, the firstborn of all creation. - Colossians 1:15
- Now to the King eternal, immortal, invisible, the only God, be honor and glory forever and ever. Amen. - 1 Timothy 1:17
Hence, no one has seen God at any time (John 1:18).
- No one has seen God at any time; the only begotten God who is in the bosom of the Father, He has explained Him. - John 1:18
As a spirit, God is not localized to one place. He is everywhere (i.e., omnipresent) and unlimited. It is the attribute of God that underscores the prohibition of Exodus 20:4 — You shall not make for yourself an idol. Because God does not have a physical body, it is immoral to make a physical image of Him. God must not be conceived in the form of anything which the human mind can conceive.