Indeed, it is for the benefit of us and our souls that he does so. Why God assumes forms Human beings cannot have communion with God in His formless state. So, in His infinite mercy God takes on a form for the sake of human beings. Souls suffer because of their intimate bond with the world. If they should sever their bond with the world, and strengthen their connection with God, this suffering would stop.
Souls are accus-tomed to sensory perception only.
The bodies which encase mortal souls are of flesh and blood. They are made of the three impurities. But the form which God assumes for Himself is made of His own grace. This has been made clear in the 61st, 65th and 67th songs of Sivajnana Siddhiar. It is stated that He does appear before those who adore Him.