“It was the Elohim that the Lord Jesus called his Father, and he made the astonishing statement that, “no man knoweth the Son, but the Father; neither knoweth any man the Father, save the Son, and he to whomsoever the Son will reveal him.” (Matthew 11:27)
In the effort to reveal the Father, we necessarily assume thereby to be the son, which does not mean that we assume to have in mind the Lord Jesus Christ who was here nineteen hundred years ago, for the apostle declared the great truth, “Now are we the sons of God, and it doth not yet appear what we shall be.” (1 John 3:2); and the Lord Jesus left on record the commandment, “Call no man your father upon earth; for one is your Father, which is in heaven.” (Matthew 23:9).
If we are to reveal to you the Father, it is because we have followed the leadings of the Spirit until the Father has revealed himself unto us. But that revelation to our soul cannot become knowledge to you. We make the effort to reveal to you in words that which we have come to know as absolute truth, and you only obtain the knowledge of that truth by the knowledge of the Spirit; “for as many as are led by the Spirit of God, they are the sons of God” (Romans 8:14); and the Son of God said, nineteen hundred years ago, “If I should say, I know him not, I shall be a liar like unto you” (John 8:55). Therefore, it behooves us to give you evidence from the Scriptures of Truth, which some of you hold dear.
The very first utterance of the Old Testament is, “In the beginning, God [Elohim] created the heaven and the earth.” The noun Elohim is in the plural form, and it would have been correct had the sentence been translated, “In the beginning, the Gods created the heaven and the earth.” Some authorities have ingeniously tried to evade the consequences of the plural noun in this case by explaining that it is a “plural of excellence.” Others hold that it signifies a plurality of attributes or manifestations; but the fact stands out incontrovertibly that throughout is meant a plurality of individuals, and when we reach the 26th verse, we read that Elohim said, “Let us make man in our image, after our likeness.”
The thought here is unquestionably that of a company of persons of whom one says to the others, Let us do thus and so; it is not, I will make. (We are not, however, presenting to you a plurality of gods, but a God organized of many members; therefore, one God.) In the Hebrew “Let us make” is a verbal form in the plural, emphasizing the conception of plurality quite as much as is done in the English. We are thus brought face to face with language which images this picture to our minds: A plurality of Gods – or Personalities, if you please – deciding upon a concerted work that is to be accomplished, and working together as one body, one man, for the accomplishment of the work agreed upon.”
Hiram Butler
The Mark Of God: Understanding Your "I AM Presence" 