וְאֶל־מִ֥י תְדַמְּי֖וּנִי וְאֶשְׁוֶ֑ה יֹאמַ֖ר קָדֽוֹשׁ׃
거룩하신 자가 가라사대 그런즉 너희가 나를 누구에게 비기며 나로 그와 동등이 되게 하겠느냐 하시느니라
Mishneh Torah, Foundations of the Torah
Behold, it is clearly indicated in the Torah and in the Prophets that the Holy One, blessed is He! is Incorporeal for it is said: "That the Lord, He is God in heaven above and upon the earth beneath" (Deut. 4.39); a corporeal being is incapable of being in two places simultaneously; and it is also said: "For ye saw no manner of form" (Ibid.–15); and it is moreover said: "To whom will ye liken me, that I should be equal?" (Isa. 40,25); had He been corporeal He would be like other bodies.