God, that is, the Supreme Father, the Supreme Soul, always resides in the supreme abode. The Supreme means the Highest on High, the incorporeal Father (Heighest in terms of real height or in terms of rank). He is the Father of all souls and this is why He is called the Supreme. He doesn’t enter the cycle of birth and death.
The world drama wheel continues bringing cycle of birth and death. There should be one outside the wheel so that he can oversee it and help. If god himself takes birth, then there will be no one else who can help everyone. All others are not capable of uplifting everyone.
God alone comes and takes everyone beyond sorrow. He is the remover of Sorrow and Bestower of Happiness. Hardly anyone knew it properly. In devotional mind/path, all sing "O Supreme Father, Supreme Soul!". They are definitely considering him to be the father, and have interest to know "What father is like, What father does".
He does not have a form of a human being. People remember Brahma, Vishnu and Shankar. They have body and can be seen wit human eyes. So they are not nirakar/incorporeal. So who is Shiva, the father. In devotional path, We go to a Shiva temple, to celebrate the father child relationship and to admire his love to us, and to thank him for his fatherly blessings.