God is not man, and clearly man is not God. Yet God and spiritual man are one—one but not the same.
Though God and His man are inseparable, there is a distinction in "office." God is cause, while man is effect. God is the invisible, underlying Principle of being, the source of all creation. God expresses Himself in man.
Without man as the spiritual, divine manifestation, there would be no evidence of God's being. Without God, man would not be.