When Paul says that "flesh and blood cannot inherit the kingdom of God," he does not deny the existence of a physical body in God’s kingdom. Instead, he is pointing out the limitations of our current mortal state. The phrase “flesh and blood” is a metaphor for our earthly, perishable nature—bodies that are weak and corruptible, and flesh and blood count inherit the kingdom of God. When Paul says that flesh and blood can not inherit the kingdom of God, he does not deny the existence of a physical body in God's kingdom; instead, he is pointing out the limitations of our occurrent mortal state. The phrase flesh and blood is a met flower of earthly, perishable nature; what is that? It is weak, correctible, and subject to decay. Paul is emphasizing that these bodies, as they are now, cannot participate in God’s eternal, perfect kingdom without being transformed.
To understand this better, let’s look at Jesus’ conversation with Nicodemus in John 3:1-21. When Nicodemus, a Pharisee, visits Jesus at night, Jesus tells him, “Unless one is born again, he cannot see the kingdom of God.” Nicodemus is confused, asking how a person can be born again when they are already old. Jesus explains that this second birth is not physical but spiritual: one must be born of water and the Spirit to enter the kingdom of God. Jesus contrasts “what is born of the flesh” with “what is born of the Spirit,” showing that the first, natural birth is not enough to inherit eternal life. Only through spiritual rebirth—being born again—can a person enter God’s kingdom.