When we receive Jesus Christ as Saviour and Lord we are BornAgain - in the Spirit .  
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This Spirit creature is perfect just as God is perfect because the Spirit is the same substance as God .  
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The Spirit comes from God and is God .  This is how we become Sons of God - we are made of His substance - we are part of Him.
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Study: http://www.lucasco.info/ProjectManagement/Help.php?iprm=3513&iprm2=0&iprmid=12&exte=1 