According to logic and intellect even its impossible that Allah should have physical entity because physical body requires space , volume , weight and time and all these qualities are strictly related to an entity which had an specific time periods when it wasn’t there and will now be there too. Therefore all these quality are against the Being Mighty and omnipotent of Allah so it’s impossible that we can say Allah has any body. As for as His being is an essence concern that is also no true because no one Mac define His essence because only those things can be defined that can come to human essence and then it will be possible that a creature has gotten power over his creator to know about His essence.
Then What is Allah’s Holy Being. Its an unknown reality but we get cognizance ofAllah through His Sifat (qualities) orAsma.
We can say about Allah’s Holy being that His being is not the out of this Universe neither inside the Universe. Nothing in this world is outside his power while He is not present inside the any entity.