You can have a
religion of ethics that is not a religion of morality, but it is really
difficult to separate them out, and the closest I have come to say what it
might mean is that in the religion of ethics God is a word and not an idea. The greatest difficulty is not distinguishing between a being and an idea, but between an idea and a word. Of course words and ideas are in some sense inseparable, but it depends on what one concentrates on. A word is not just an expression of something, it is also a performance, a ritual and a relation to others. It is the speaking rather than what is said that is the important thing.
