Gen. 3:8 describes Him walking in the garden, yet the Bible says that “God is Spirit” (John 4:24). It is true that God is Spirit and that “A spirit does not have flesh and bones” (Luke 24:39). The reference to God “walking” is what is known as “anthropomorphism.” This is common in Scripture and attributes the characteristics of man to God, using words like “face” and “hand” to describe Him. For example, when the Bible says that “The eyes of the LORD are in every place, keeping watch on the evil and the good” (Prov. 15:3), it doesn’t mean God has physical eyes that are everywhere. It simply means God is omniscient; He sees everything.
Genesis 3:8 And they heard the sound of the Lord God walking in the garden in the cool of the day, and Adam and his wife hid themselves from the presence of the Lord God among the trees of the garden.