All is God, you are God, your dog is God, the tree is God, all the Universe, the whole Creation is God, all have a very very little part of that powerful dimension (13TH dimension) that is God or the Absolute.
The spirit is that part of God that all have inside, and the reason that you are here in the Earth, not to be productive, not to comply working hours, is for experience , feel, test all types of lives, the more richest to more poorest, and how you react to this situation, how you control your passions. Before, the souls move from one level to upper level by time, for example from human being to angel, now with the covenant the souls need to dominate their passions or do merits for move to an upper level. This part is little unfair, but the universe doesnt keep anything and this "unfair" will go to retribute in the future.