I have drawn a distinction between God’s underlying reality and God’s essence because there is a difference between God’s infinity and God’s love.
Infinity pertains to God’s underlying reality; love pertains to God’s essence. As I said above (Sections 18,21), God’s underlying reality is more universal than God’s essence. Likewise, God’s infinity is more universal than God’s love.
“Infinite” is an adjective modifying God’s attributes and the components of God’s essence. All these are said to be infinite. In the same way, divine love is said to be infinite, and so are divine wisdom and divine power. I do not mean that God’s underlying reality came about before God’s essence, but rather that it is an ingredient or component of that essence that is connected with that essence, that gives that essence direction, and that forms and also elevates that essence.
from True Christianity, Volume 1 (Section 36)