God is the very Substance or Energy
out of which
the entire Universe is made.

Sentient Beings or Spirits
are
The Creative Force.

God and Spirits are each other's Mirror
and
although they are One
they have different Universal Functions.

Sentient Beings or Spirits
are
The Experimenters of the Universe
and
The Universe is their Experiment.

Spirits fool around with God
and
God keeps them happy.

!  It's a very funny Universe  !