God is a spirit.  He is not only living, He is personal and accessible; infinitely more real than anything in the universe.  He reveals Himself to us as Father, Son, and Holy Spirit and is the one, eternal, powerful, and absolute God who created all for worship and fellowship.  The heavens and earth cannot hold God; they are contained by Him.  His Spirit invades the whole universe because He is the creator and preserver of the universe - and everything that is in it. 

Scriptural Context:

John 4:24, "God is a Spirit and they that worship Him must worship Him in spirit and in truth." 

Second Corinthians 4:17, “Now the Lord is that Spirit: and where the Spirit of the Lord is, there is liberty.”

I Timothy 1:17, “Now unto the King eternal, immortal, invisible, the only wise God, be honour and glory for ever and ever. Amen”.