Many types of celestial beings are enumerated in the book, and one of particular note is a joint "offspring" of the Universal Father and Eternal Son called a "Creator Son." A divine Creator Son is considered the highest personification of the Universal Father and Eternal Son that is possible for people to know and: "...is, to all practical intents and purposes, God." Jesus of Nazareth is identified as a Creator Son who incarnated on Earth, and the central theme of the book's section recounting his life and teachings is that the religion he preached is the highest known to the world.