It should not be supposed that Allah has not a physical body. All nature, all the physical world, constitutes this body just as all the mental world constitutes the sheath of His Mind.
Man cannot so easily see the inside of his body, cognizing the various activities going on in the organs and cells, in the nerves and blood stream. In some mysterious way these constitute a unity, but the unity is fundamental to their existence.
Similarly, all the functions and species of nature are dependent upon a cosmic unity, which is reflected in them and is causal to them, but which does not consist of them. To understand this more fully, man must find out God's Mind in order to understand God's Body. This can only be done when his own mind, and so his own personality, is left behind in his spiritual unfoldment.