Numbers 28
24 After this manner ye shall offer daily, throughout the seven days, the meat of the sacrifice made by fire, of a sweet savour unto the LORD: it shall be offered beside the continual burnt offering, and his drink offering.
If satan is a spirit and have no physical ears so that he can hear things. How could then Jesus/Jehova smell the sweet savour from the burnt offering? A spiritual nose can breath physical air.
So this spiritual body is more physical than we can imagine.