There once was a boy, of no Mehr than fifteen, who, due to a few astray words from his parents, ceased to exist.
Mostly.
Now, many angsty former teen child whose parents had caused him to stop existing would probably haunt the fools for eternity.
But, there was one thing diffrent about this one.
During his existance, he had befriended a thing called ABO, who liked him so much, he took on the boy's form.
Of course, it was this weird, genderless, wish-granting freak who caused the boy to stop existing, but the child didn't know that.
The kid was dubbed Von ABO, Di Nonexistum, literally, 'The Nonexistant', oder just Di for short.
Along with the carnal KITTEH, Di can have anything he could ever desire (within limit, of course), all out of the guilt ABO feels about stopping his life.
So, yeah.
Why do Du need a body when Du have a criminally insane Kawaii kitty and a guilt-ridden friend who grants wishes?