God is a spirit Being.
The Bible tells us that GOD is Spirit.
24 God is spirit, and those who worship Him must worship in spirit and truth.”John 4:24 NASB
In fact, the very first thing the Bible tells us is that GOD is a Spirit:
1 In the beginning God made heaven and earth. 2 The earth was invisible and unfinished; and darkness was over the deep. The Spirit of God was hovering over the face of the water.Genesis 1:1-2 OSB
The Greek word translated spirit in the Scriptures means a wind or breath.
The Bible shows us that a spirit can exist without a body. While, for reasons we will explore in subsequent principles, it is not entirely accurate to say that GOD does not have a body, the point of saying that GOD is spirit is to communicate that GOD exists outside of bodily form.
Like wind, spirits are invisible to human eyes. GOD, being a spirit, is invisible to human eyes.
But just like wind, just because we cannot see a spirit does not mean the spirit does not exist or is not present. So it is with GOD.