God is described as the one supreme being, the unmanifest-manifested, the eternal verity, the conscious spirit pervading all forms that emanate from Him – He upholding all creation, but is immanent in every form.
God is nameless, absolute, but when He wished to become from one to many, His power came into expression. That power is known as Naam in the terms of the Masters. It is also known as Shabd, as Kalma, as Word, and other names. That power is the creator of all things, it is controlling all things.
God is an ocean of all consciousness. We are of the same essence as that of God: a drop of the ocean of all consciousness.
Sant Kirpal Singh