Who is God?"God is the All-Seer who generates, permeates, sustains and destroys the universe. He is Siva, He is Vishnu, He is Brahman, the Sun, the Moon, etc. He is the One whom the different sects call their own; He is not Siva, nor Vishnu, nor Brahma nor any other exclusively."
Body being insentient cannot act of its own accord; nor can intellect do so without a tool.Therefore the mind operates apart from the gross body, in dreams; being intelligent it creates environment suitable to its latent desires. This clearly indicates that the body is only a tool for a purpose and the agent is intelligence. Instruments are necessary for human agents because their capacities are limited and they are not self-contained. Whereas the Creator of the universe is perfect in Himself and creates the whole universe without any external aid. This leads to the important conclusion that God has no body. Otherwise, He would be reduced to a glorified human being, requiring innumerable accessories for work and influenced by seasons and environments, in no way different from a creature, and not the Lord. Moreover, pre-existence of accessories would quash His unique mastery and imply limits to His powers of creation. This is absurd, as being contrary to the original premises.
"He has no body nor the other aids, yet He still creates the world"
Fools are taken in by the notion of giving a body to the transcendental Being. Still, if devotees worship and contemplate Him with a body according to their own inclinations, He shows them Grace, assuming such a body. For He is unique and fulfils the desires of His devotees.
Nevertheless, the conclusion must be reached that He is pure intelligence and His consciousness is absolute and transcendental. Such is the consciousness-intelligence in purity, Absolute Being, the One Queen, Parameswari (Transcendental Goddess) overwhelming the three states and hence called Tripura. Though She is undivided whole the universe manifests in all its variety in Her, being reflected as it were, in a self-luminous mirror. The reflection cannot be apart from the mirror and is therefore one with it. Such being the case, there cannot be difference in degrees (e.g., Siva, or Vishnu being superior to each other).
Bodies are mere conceptions in the lower order of beings and they are not to the point in the case of God. Therefore, be wise, and worship the one pure, unblemished Transcendence