The Heavenly Throne of God & gods God doesn’t have form, and a formless spirit cannot rule men who have form because there is no agreement, now if God is formless which is He can’t sit down, it also mean that God cannot rule men, so if God must rule he must be like those he rules, that is He will take form in men, and taking form in men and the conversion process that make the form God take in men to look like the God that they represent is what makes men gods.