The Spirits' Book
Book Two - The Spirit World
Chapter I - Spirits
Origin and Nature of Spirits
77. Are spirits distinct from the Divinity, or are they portions of the Divinity called sons or children of God for that reason?
“Good Gracious! Spirits are the work of God, just like a machine is the work of the person who made it. The machine is the product of the person’s work, but not the person. When human beings have created something useful, they call it their child or creation. Well then, the same applies to us in relation to God. We are God’s children because we are the product of Divine work.”