The three-fold existence of ANE gods

Gods seem to possess three different kinds of substantiality. First, they do have a human-like, material physicality, albeit that theirs is in all respects greater and more powerful than the human version. Second, they also possess its antithesis: an identity or personality that is purely immaterial, although it may be thought to be immanent in the material world as well. And third, in most cases they have also a stellar or perhaps better, a cosmic existence, which is material enough, but not corporeal.—Herman Vanstiphout, in What Is a God?, 27 (emphasis original)