God the Great Soul has a habitation in a discreet location in the heavens and is not "all in all" as some say. The Emanations of God's Attributes do flow out to all the universes.
He does not however, though he created us to receive it and desires for us to have it, put any of His Own Divine Essence (Divine Love) inside of us unless we ask for it in earnest and frequent longings and meditation, as he honors the free-will that he endowed us with. But he
wants us to be completely transformed by partaking of his Divine Essence/Love/Nature (the Living Waters of which Jesus spoke) and to become His True Children who have true assurance of immortality separate from himself, but who are also One with Him.
The difference is between a being whose soul was created in the "image" of God, and a fully transformed Child of God possessed of the "substance" of God and fit to enter the Kingdom of God where only divinity can enter in.
Jesus showed us for the first time what a being fully transformed in the Love of God looks like and acts like, and today there are millions like him in the Kingdom of God, but he is still their beloved Master and the most possessed of God's Love (our souls expand) and the most humble "Divine Angel" of all and lives nearest the fountainhead of God's Emanations.
Following are excerpts from Jesus' Second Coming Message Series, 1914 to present. References are to the four volume book set
True Gospel Revealed Anew By Jesus, page numbers are from 1st and 2nd printings respectively:
Who and What is God?
“…God is of form such as to give Him an entity and Substance and seat of habitation, in contra-distinction to that God which…is said to be everywhere…in the trees and rocks, and thunder and lightning, and in men and beasts…and in whom men are said to live and move and have their being. No, this concept of God is not in accord with the truth, and it is vital to the knowledge and salvation of men that such conception of God be not entertained or believed in… although it may be surprising and startling to mortals to hear, God has His habitation, and God the Substance, the Self-existing and Soul form, has His locality, and men do not live and move and have their existence in God;
but in His emanations and expressions and spirit they do.”
Jesus, Vol. 1, p 61/69,
5/25/1917
Who and What is God? - continued
“God is in His Heavens, and those heavens have a locality, just as the different spheres of the spirit world, in which spirits have their homes…His locality is way beyond the highest Celestial Spheres…and as (spirits) progress, the…
closer they come in contact with these attributes of God, which are constantly flowing from Him…”
Anne Rollins, grandmother to James Padgett, Vol. 1, p 67/76,
2/25/1916
Ann Rollins: Forgiveness
“…The Divine Love of the Father… is free and waiting to be bestowed upon all men… God
will not, cannot, bestow this Love unless man seeks for it in earnestness and faith…”
Ann Rollins, Vol 1, p 128/144,
3/31/1915
Romans 5:5 "...and hope does not disappoint us because God has poured out His Love into our souls by the Holy Spirit which He has given to us.
1 John 3:9 "Anyone having been born of God does not practice sin, because His seed abides in him, and he is not able to continue sinning, because he has been born of God."