Yajurved Adhyay 5, Mantra 1
“Agne TanuH Asi | Vishnve Tva Somasya Tanur' Asi || ”
It has been stated twice in this Mantra that Parmeshwar has a body. That Eternal Purush has a body for nurturing everyone i.e. when God, comes as a guest in this world for some time to explain Tattavgyan to His devotees, He comes by wearing a body of lighter masses of lights over His actual effulgent body. That is why, the evidence has been given twice in the aforesaid Mantra.
Similar description of God is also given in Yajurved Adhyay 1, Mantra 15 where it says that God has a body and is in form.