"In the beginning God created the heaven and the earth. And the earth was without form, and void; and darkness was upon the face of the deep. And the Spirit of God moved upon the face of the waters." - Genesis 1:1-2 KJV

"And in the fourth watch of the night Jesus went unto them, walking on the sea. And when the disciples saw him walking on the sea, they were troubled, saying, It is a spirit; and they cried out for fear. But straightway Jesus spake unto them, saying, Be of good cheer; it is I; be not afraid. ... Then they that were in the ship came and worshipped him, saying, Of a truth thou art the Son of God." - Matthew 14:25-27, 33 KJV

The Son of God is the Spirit of God in human flesh (John 14:7-11).