Central Truth: To believe with all of our heart is to believe with our spirit, to believe independently of our mind or our body.
Spiritual things are just as real as material things. God is just as real a person as though He had a physical body, although He doesn’t. He is a Spirit. Jesus has a physical body now, a flesh and bone body, but not flesh and blood. After His resurrection He appeared to the disciples, and they thought it was a spirit or a ghost. Jesus said, “… handle me … for a spirit hath not flesh and bone …” (Luke 24:39).
On another occasion while Peter and some of the other disciples were fishing, they saw Jesus on the shore. He called to them, and they went to Him and ate with Him the fish He cooked there on an open fire. So He has a physical body right now, a resurrected flesh and bone body. And Jesus with His physical body now in heaven is not more real than the Holy Spirit or God the Father is real.
Notice that we do not say God is spirit, but rather that God is a Spirit. Some people think that God is spirit, meaning some sort of an impersonal influence. Even though we say that God is a Spirit, that doesn’t mean that He doesn’t have a shape or a form in the spiritual realm, because He does. Angels are spirits, yet angels have a form or a spirit body.
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Also see Pt. 1 notes: