I don't believe that if one has to look for the Lord, one has to look to the ceiling or to the heavens.
The Lord is everywhere, not just space-wise, but everywhere in every meaning of things.
To speak about the Almighty is being connected with the spiritual is correct, as long as we don't say that He is spiritual because He is not material.
But on the other hand, I can't say that He is material because He is not spiritual.
Both these terms are not adequate to describe that which is beyond all this.
The Gentiles say that the Lord is on high.
He's sitting in heaven. We say that He is even higher because He looks down upon heaven and earth.
The Lord is so infinite that He deals with the smallest physical being, with the molecule and the germ, with a grain of wheat – in the say way that he deals with angels, with the galaxies.
He is so great that all these things are in the same way insignificant, but very significant when all of them are together.
So in a way what I'm saying is that this is Judaism.
Judaism is that belief that connects the earthly and those things that are not earthly.
What is really of interest is something beyond us, and we can get to it by combining the two, by not leaning too much to one side or the other.
–Rabbi Adin Steinsaltz
From an interview with Rabbi Adin Steinsaltz by Rabbi William Berkowitz