The human temple that has been made the vehicle of so overpowering a Revelation must, if we be faithful to the tenets of our Faith, ever remain entirely distinguished from that "innermost Spirit of Spirits" and "eternal Essence of Essences" -- that invisible yet rational God Who, however much we extol the divinity of His Manifestations on earth, can in no wise incarnate His infinite, His unknowable, His incorruptible and all-embracing Reality in the concrete and limited frame of a mortal being. Indeed, the God Who could so incarnate His own reality would, in the light of the teachings of Bahá'u'lláh, cease immediately to be God. So crude and fantastic a theory of Divine incarnation is as removed from, and incompatible with, the essentials of Bahá'í belief as are the no less inadmissible pantheistic and anthropomorphic conceptions of God -- 113 both of which the utterances of Bahá'u'lláh emphatically repudiate and the fallacy of which they expose.
(Shoghi Effendi, The World Order of Baha'u'llah, p. 112)