Where and what is the image of God?

The intention is not to identify “the image and likeness” with a particular quality or attribute of man, such as reason, speech, power, or skill. It does not refer to something which in later systems was called “the best in man," “the divine spark,” “the eternal spirit,” or “the immortal element" in man. It is the whole man and every man who was made in the image and likeness of God. It is both body and soul, sage and tool, saint and sinner, man in his joy and in his grief, in his righteousness and wickedness. The image is not in man; it is man.—Abraham Joshua Heschel in Moral Grandeur and Spiritual Audacity: Essays, 369