God is intangible. Whatever we know of Him in temples, mosques, synagogues and churches is only created by man — conceptual and man-created. Upon all idols and murtis we have to superimpose our own imagination of a Higher Being.
However, this intangible Being is present with us in one tangible aspect which we can actually feel, experience, create and practice, that is the Divine Name which we ourselves can articulate very clearly. It has a sound which we can hear and we can write it also
~ Swami Sivananda, founder of Divine Life Society, Rishikesh, India
quote excerpted from book 20 important spiritual instructions
Vaishnavas and Muslims discuss the name of God