Books, pens, tables, stones, trees, the sun, the earth and things like these are all material, that is, they are made of matter. Light and even air are material. All matter needs space, in other words a place to be in, and matter cannot exist without space. But matter is confined to one place, and cannot be in two places at the same time.
For example, our bodies are made up of matter; when we are at school, we cannot be at home and when we are at home, we cannot be at school. When we are at home, we cannot see what is happening at school; and when we are at school, we cannot see what is happening at home.
Material things can be seen by the eyes and felt by the hands. The things we see or feel are all matter, even air and light. Now, think about these two questions:
(a) Is Allah matter?
(b) Can Allah be seen by the eyes? Allah is perfect and without any needs, and His Wisdom and Power are limitless. Therefore, He is in need of no object and no person. Allah is not matter, because if He were matter He would need space, and Allah is in need of nothing. Allah has Himself created space.
Allah is not matter, because if He were matter He would be here and not there, or there but not some where else, and He could not have created the things that were elsewhere.
Allah is not matter, for He is not situated in a certain place so as not to be elsewhere, rather everyone and everything has been created by Him.
For Allah there is no here and there, this place and that place, for to Him all places are as one. He is with everyone and is informed of all places.
Allah is not matter, and He occupies no space, neither in the heavens nor in the earth.
Allah is not matter, and He cannot be seen with the eyes or felt by the hand. Allah is not light, for light is material and is in need of space, but Allah needs nothing. Allah has created space. Allah has created eyes and hands. Allah has created light. The limitless power of Allah is near everything and every person, and He is informed of every place and every person.
source : http://www.maaref-foundation.com