Eugene Seaich has pointed out that:
The Greek word "pneuma" which is translated as spirit in John 4:24 also means "life" or "breath". The King James Version of Revelation 13:15, for example renders the word "pneuma" as life. Thus "God is life" or "God is breath of life" are alternative translations of this verse. John 6:63 also uses the Breath word "pneuma": the words that I speak unto you a, they are [pneuma]" Although most version render this as "spirit" the following phrase "and they are life" clarifies the meaning as does the context. [see John 4:10, 14; 6:35, 40, 47-48, 51] Words are not "spirit" in the sense we normally think of spirit, but are a spiritual source of eternal life when believed. In the same way, God is not "a spirit" but a spiritual source of eternal life to those who worship him in spirit and truth. To believe otherwise is to believe the absurd notion that we must in some way leave our bodies to worship him since "they that worship him must in some way leave our bodies to worship him in spirit". [John 4:24]The original Greek says only that "God is spirit" (pneumae ho theos), i.e. spiritual in nature, the noun being anathrous (without the definite article). As Raymond E. Brown - undoubtedly the world's leading scholarly authority on John's Gospel - explains, "This is not an essential definition of God, but a description of God's dealings with men, it means that God is spirit toward men because he gives the spirit (xiv 16) which begets them anew". [Anchor Bible, John, p. 172] There are in fact two other such descriptions in John's writing, "God is light" [1 John 1:5], and "God is love" [1 John 4:8], though no one has argued that God is a light or a species of love!. In short, one must worship the Father through the Spirit which he has given to the Church [John 14:16], there being no hint of suggestion that he is himself "a spirit" [Eugene Seaich, Ancient Texts and Mormonism, p. 26]
Some has also cited Alma 22:9-10 as proof that God is a spirit, but as with John 4:24 the context does not justify this meaning. This verses speak of God as the "Great Spirit", which was apparently a title for God among the Lamanites. Aaron, who know that a lesson on the nature of God could come later, was merely using a term for deity that the King of the Lamanites was familiar with. Joseph Smith also used the title "Great Spirit" as a title for God when teaching the American Indians. [History of the Church, 5:480] Both Joseph Smith and Aaron used the same teaching technique used by Paul on Mars Hill [Acts 17:22-28] to teach the gospel to men unfamiliar with the true God. Note that Aaron also teaches, as Paul, that we were created in God's image [Alma 22:12; Acts 17:28-29] and that Christ was God's Son. [Alma 21:7; Acts 17:31]
Although there is a real sense in which God may be said to be a Spirit [Bruce R. McConkie, Mormon Doctrine, p. 319, and Doctrines of the Restoration, p. 31], man must also be considered a spirit in the same sense. [Job 32:8; Eccl. 12:7; 1 Cor 6:17; Philemon 25; D&C 93:33] Spirits are not an immaterial vaporous essence that fills the immensity of space, but personages with form like our tangible bodies. [see 1 Nephi 11:11; Ether 3:16; D&C 77:2; LDS Bible Dictionary p. 776]
Latter-day Saints believe that the real essence of man is his spirit, and although it might be proper to say that man is a spirit, it would be more correct to say man is a soul since the spirit and the body together are "soul of man". [D&C 88:15] Although we often think of the mortal body as the tangible substance and the spirit as the intangible being with in the body, the spirit is substance also. Our spirit bodies are made of a more refined substance that cannot be handled or felt in the physical realm. [D&C 129:1-7; 131:7-8]
Jesus taught the apostles after the resurrection that they could verify that he was both spirit and body "for a spirit hath not flesh and bones" as he had. By touching the wounds in his hands and feet, they confirmed that he was not only the spirit of the crucified Lord but a bodily resurrected being with "flesh and bones". [Luke 24:36-39; John 20:27] We believe as Paul taught that a resurrected being rises a "spiritual body" [1 Cor 15:44; D&C 88:27] having both a spirit and body "restored to their proper and perfect frame". [Alma 40:23] When we realize that Jesus did only that which had seen his Father do [Jon 5:19; Teachings, p. 312], it is reasonable to conclude that the Father also has a glorified body of flesh and bones.
Modern revelation provides a final clear witness that God has a glorified and immortal body in which is housed his spirit. Joseph Smith instructed us that, "The Father has a body of flesh and bones and tangible as man's; the Son also; but the Holy Ghost has not a body of flesh and bones but is a personage of Spirit. Were it not so, the Holy Ghost could not dwell in us". [D&C 130:22] This knowledge is called the greatest truth of eternity by Bruce R. McConkie [Doctrines of the Restoration, p. 48] for it confirms that we are truly created in the image of God and are his spirit offspring. [Acts 17:28-29] As such we have the potential to become like him [1 John 3:2] in the eternities and thereby gain eternal life [John 17:3; 1 John 5:20; see also Doctrines of the Restoration, pp. 31, 34