Yup, a spirit man in a specific place somewhere in the universe. They used to think that location was the pliedes. New light revealed that he wasn't there after all. Here is some of their luney drivel on this subject:
*** ts chap. 6 p. 52 The Spirit That Returns to God ***
Nor did it mean that God would leave his position in the heavens and begin dwelling on earth with the Israelites
*** w80 1/1 p. 28 Where Are Your Eyes? ***
Since the Almighty God resides in the highest heavens, it would only be natural for the psalmist to speak of raising the eyes upward when appealing to the Creator for favor.
*** w52 11/15 p. 678 Marking Those Who Sigh and Cry ***
Because in the Bible the north is pictured as the place of Jehovah's habitation. Zion, which is spoken of as Jehovah's dwelling place, is said to be situated on "the sides of the north".
*** w54 8/1 p. 474 The Purpose of Your Witnessing ***
How much less do you suppose the crowing and croaking of today's boasting, bragging propagandists upset the purposes of the Almighty, who resides far above the confines of this mundane sphere? Remember, in his estimation the nations and all of earth's inhabitants "are as grasshoppers."-Isa. 40:22.
*** it-1 p. 1060 Heaven ***
As the Creator of the heavens, Jehovah's position is far above them all, and "his name alone is unreachably high. His dignity is above earth and heaven." (Ps 148:13) Jehovah measures the physical heavens as easily as a man would measure an object by spreading his fingers so that the object lies between the tips of the thumb and the little finger. (Isa 40:12) Solomon's statement does not mean that God has no specific place of residence. Nor does it mean that he is omnipresent in the sense of being literally everywhere and in everything. This can be seen from the fact that Solomon also spoke of Jehovah as hearing "from the heavens, your established place of dwelling," that is, the heavens of the spirit realm.-1Ki 8:30, 39.
*** w55 5/1 p. 279 Keep Your Place ***
12 Even the angels in heaven have a certain place made and provided for them by God. They, of course, are not bound by the same laws as such low forms of creation as inanimate things and as plants and animals. However, they are expected to stay in their proper places and disastrous results accompany their leaving such assigned places. The Scriptures tell us of one angel, a cherub, that left his assignment, and of the results
*** w72 3/1 p. 153 Does a Great Heavenly Organization Exist? ***
Jehovah 'rides,' not just upon one spirit person or angel, but upon all of them, in the sense that he dominates them and uses them according to his purpose. He is the Most High God, the Supreme Being. Instead of personally and directly going to any place himself, he can send a cherub or seraph (angels of specific rank or duty) or any angel. By having his spirit (his invisible active force) accompany that messenger, operating through that one, Jehovah in effect 'rides' that spirit creature. An example of such use of an angel accompanied by God's holy spirit is found in the experience of the evangelizer Philip and the Ethiopian eunuch, at Acts chapter eight, verses 26 and 29.
*** it-2 pp. 13-14 Jehovah ***
Man cannot successfully measure even the vast physical universe; yet the physical heavens do not embrace or enclose the place of God's residence, and much less does some earthly house or temple. (1Ki 8:27; Ps 148:13)