It is presented by some enthusiasts that the Jews were just materialists, believing that no Jew in the 1st century thought God was a being transcending the physical world. However, this is not accurate as various perspectives existed in Second Temple Judaism.

The late New Testament scholar Larry Hurtado said in one of his works:

Of course, once again, this draws on and reflects a developed Jewish view of the biblical deity, which has roots far back into prohibitions against making any image, in texts such as Deuteronomy 4:15-20, and in the dramatic account in Exodus 33:12-23 where God refuses Moses’ request to see God’s glory: “you cannot see my face; for no one shall see me and live” (v. 20). Also, in early Roman-era Jewish writers such as Philo of Alexandria, we certainly have an emphasis on God’s utter transcendence and ineffable nature. Likewise, in Greek philosophical tradition, there were voices that posited an ultimate deity transcending all things, including the named deities to which sacrifice was offered. But there are also some interesting differences that distinguish early Christian beliefs about their God, especially in comparison with the larger pagan traditions of the time. In the philosophical traditions, an ultimate and radically transcendent deity was often postulated, but you did not typically engage that transcendent deity directly. For example, you did not usually sacrifice to this deity or implore it directly. Instead, the same philosophers who posited the lofty views of a transcendent deity were content for the worship of the traditional, lesser deities to continue and, indeed, typically took part in this themselves. But the early Christian stance was that the one, true, and radically transcendent God was, nevertheless, also available to a direct relationship with people. Christians believed that you could pray directly to this God and hope to be heard. You could worship this God directly and know that it was welcome. Indeed, prayer and worship directly to this one God was typically urged as the only proper and legitimate worship in Christian circles. In contrast to the practice and views of the pagan world, including specifically philosophical traditions, Christians were to treat the many other deities of the time as unworthy beings, and the worship of them as idolatry. But there was a still more unusual and, in the eyes of pagan sophisticates, outlandish Christian notion: the one, true, august God who transcended all things and had no need of anything, nevertheless, had deigned to create this world and, a still more remarkable notion, also now actively sought the redemption and reconciliation of individuals.

Larry W. Hurtado. Destroyer of the gods: Early Christian Distinctiveness in the Roman World (Kindle Locations 1039-1057). Baylor University Press. Kindle Edition.

Moreover, scholars like Richard Bauckham have also highlighted the diversity in Jewish thought regarding God’s transcendence. In his book Jesus and the God of Israel, Bauckham discusses how different Jewish groups, including the Pharisees and the Essenes, had varying understandings of God’s nature, with many affirming His transcendence and immanence:

“In Second Temple Judaism, there was a widespread belief in a transcendent God who was nevertheless involved in the world. This belief is evident in the works of Philo of Alexandria, who spoke of God as utterly transcendent yet intimately involved with creation through intermediaries like the Logos. Similarly, the Dead Sea Scrolls reflect a belief in a God who is both transcendent and immanent, interacting with His people and the world.“

Richard Bauckham. Jesus and the God of Israel: God Crucified and Other Studies on the New Testament’s Christology of Divine Identity. Eerdmans, 2008.

Additionally, the works of scholars such as N.T. Wright and E.P. Sanders further support the notion that Jewish beliefs about God during the Second Temple period were far from monolithic. Wright, in The Resurrection of the Son of God, elaborates on the diverse views held by Jews about the afterlife and the nature of God, showing that while some held more materialistic views, many believed in a transcendent deity:

“Jewish beliefs in the Second Temple period were not uniform. While some sects, like the Sadducees, rejected notions of the afterlife and focused on the material world, other groups, such as the Pharisees and the Essenes, believed in a transcendent God who would bring about a future resurrection and renewal of creation.“

N.T. Wright. The Resurrection of the Son of God. Fortress Press, 2003.