God is a Spirit. We are spirit:
God is a Spirit: and they that worship him must worship him in spirit and in truth (John 4:24).
And God said, Let us make man in our image, after our likeness: … So God created man in his own image, in the image of God created he him; male and female created he them. And God blessed them, and God said unto them, Be fruitful, and multiply, and replenish the earth, and subdue it: and have dominion over the fish of the sea, and over the fowl of the air, and over every living thing that moveth upon the earth (Genesis 1:26-28).
When God first created man he breathed into him the Spirit of God and we became a living soul (Genenesis 2:7).
We are a spirit, we live in a body and we have a soul. All the while my breath is in me, and the spirit of God is in my nostrils (Job 27:3).
The Spirit of God hath made me, and the breath of the Almighty hath given me life (Job 33:4).
Hebrews 1:7 Who maketh His angels spirits, and His ministers a flame of fire.