Let's celebrate the holy ghost of the dead
He's not nowhere, he's always looking at men

The story:

With line one, it seemed to fit with the theme of the song. It wasn't until I was looking up the lyrics (I like to read them even if I know them) one day and discovered I had been wrong. As for the second line, I had thought of it as a reply to someone commenting that the "he" in question was nowhere to be found. Yeah. I think too hard.