In the Divine-Human One, reality and its manifestation are both distinguishable and united

Wherever there is reality, there is its manifestation: the one does not occur without the other. In fact, reality exists through its manifestation, and not apart from it. Our rational capacity grasps this when we ponder whether there can be any reality that does not manifest itself, and whether there can be any manifestation except from some reality. Since each occurs with the other and not apart from it, it follows that they are one entity, but “distinguishably one.”

They are distinguishably one like love and wisdom. Further, love is reality and wisdom is its manifestation. Love occurs only in wisdom, and wisdom only from love. So love becomes manifest when it is in wisdom. These two are one entity in such a way that although they can be distinguished in thought they cannot be distinguished in fact; and since they can be distinguished in thought and not in fact, we refer to them as “distinguishably one.”

Reality and its manifestation are also distinguishably one in the Divine-Human One the way soul and body are. A soul does not occur without its body, nor a body without its soul. The divine soul of the Divine-Human One is what we mean by the divine reality, and the divine body of the Divine-Human One is what we mean by the divine manifestation.

The notion that a soul can exist and think and be wise without a body is an error that stems from deceptive appearances. Every soul is in a spiritual body after it has cast off the material skin that it carried around in this world.

The reason reality is not reality unless it is manifested is that before that happens it has no form, and if it has no form it has no attributes. Anything that has no attributes is not really anything. Whatever is manifest on the basis of its reality is one with that reality because it stems from that reality. This is the basis of their being united into a single entity, and this is why each belongs to the other reciprocally, with each being wholly present in every detail of the other, as it is in itself.

It therefore stands to reason that God is a person and in this way is God manifest—not manifest from himself, but manifest in himself. The one who is manifest in himself is the God who is the source of all.

from Divine Love and Wisdom, Sections 14-16