It's pretty much a question of which eida you come from:  

Ashkenazim wind inwards, Sfaradim wind outwards.
(And, confusingly, right-handed ashkenazi using left-handed ashkenazi tfillin would also be winding backwards...)   

The link that @jake posted in comments illustrates this very nicely - it depends on which eida's minhag you use.   

(Sorry, I don't know the reasoning behind the different minhagim - though I find it likely that each do it that way, because thats the way they do it...)

Direction of Tefillin Winding
There is a belief out there that God the Father has always possessed a body of flesh and bones. Some of the proponents of this belief don't find it contradictory to John 4:24 ("God is a Spirit") as the verse may be referring only to one part of God without limiting God to being only that one part - just like, for example, in 1 Pet 3:20 ("eight souls were saved by water") Peter called some humans "souls", but he didn't mean by that that they didn't posses bodies.

The example of Jesus after His resurrection, Who, while possessing a body of flesh and bones, still retains all the qualities that are usually ascribed only to God, for example, His omnipresence, could go along with this belief. 

I wonder if Biblical hermeneutics, namely the hermeneutics of the Old Testament, allows for this belief. If not, please, point out those places that speak against the validity of this belief.
