Spirituality is one of God's primary attributes. God is immaterial, in a universe that is made up of both material and immaterial. God has revealed something of what He is in the Word, but only He knows Himself fully. We must rely on what is written in the Bible for any understanding of what God is like. The fact that God is a spiritual being means that He lives.
Spirituality implies life.
The life of God has no beginning and no ending. God is eternal. All of the characteristics of the divine essence are present in God at all times, but not all are manifest at the same time, just as while all colors are present in a ray of white light, the individual colors can be seen only under certain conditions of reflection or refraction. Various attributes of God can be seen in certain situations. In judgment, His righteousness and justice are manifested.