Allah (S.
Allah (S.W.T.) is not Material because a substance is limited and transformable, and none of these qualities are found in Him. A creation composed of parts and requires these to exist and survive, to such an extent that if any of the elements are removed that creature will become deformed or cease to exist. Thus the creation is needful of its parts and Need is not in the essence of Allah (S.W.T.).
Allah (S.W.T.) is also not composed of a substantial form because lack, dependency and shortcomings are inevitable to such a form. A body of any sort would require movement and would be open to change. Every motion and change needs a motive and Allah (S.W.T.) is needless of such a requirement. Allah (S.W.T.) inhabits no Space because to do this He would have to be confined to an area. Allah (S.W.T.) is infinite and cannot be defined as occupying such and such a position or place.
Thus, contrary to those who consider the place of Allah (S.W.T.) to be in the Heavens (skies), He does not dwell in any particular place but every place is a creation of His. He is everywhere and cannot be pointed at. We should not mistake this to mean that he fills the entire universe from east to west but rather that He exists in a way we cannot observe or explain in terms of our own existence. This means that He cannot and will never be seen with human eyes.
He can only be found in the heart with the vision of faith. "Vision does not perceive Him but He perceive all visions; He is all aware and knower of the subtleties".
Sura An-aam, Verse 103 Imam Ali (a.s.) once replied a man who had asked him if he could see his God, saying, "Eyes cannot perceive God, but hearts full of faith can recognize Him." There is no sleep, old age, negligence, regret, envy, lies or oppression in the attributes of God because all these are derived from shortcomings and He is free from any kind imperfection. Allah (S.W.T.) is not in need of the prayers of His servants or of their good deeds, obedience and alms.
It is we, the servants, who benefit from all these! The wrath and the happiness of Allah (S.W.T.) do not mean that our actions cause an impression on Him, some of them angering Him and others causing Him joy. These circumstances are not found in Allah (S.W.T.), because the necessary condition for them is that the subject in question should be changeable and capable of being influenced. Whereas, transformation from one state to another, is not a quality found in God.