Eyes Do More Than See is a science-fiction short story by Isaac Asimov.
A standalone story, it was first published in the April 1965 issue of The Magazine of Fantasy and Science Fiction. It was later collected in 1969's Nightfall and Other Stories.
Summary[]
In the distant future, a trillion years from now, humanity has evolved beyond physical bodies and exists as disembodied energy beings that pervade space. Two of these entities, Ames and Brock, grow weary of creating art through energy manipulation alone.
They decide to engage in a new project: the manipulation of physical matter. Ames successfully sculpts a human head out of matter. The sight of this physical form deeply affects Brock, who recalls having once existed in a female human body and remembers the experience of love.
Moved by this memory, Brock adds tears to the sculpted head. Overwhelmed by the resurgence of these physical sensations and emotions, she then flees. Ames, in turn, is stirred by the event and recalls his own past existence as a male human. The intensity of this recollection causes his energy form to vortex, splitting the sculpted head apart as he turns to pursue Brock.