Are universe and God the same?

Re. God—the Universe is God. 

God, the Universe, is really One great All-comprehensive, Omniscient, Omnipresent Soul-mind, divided into three great divisional strata.

These are—the passive physical world, the great area of imagination at the apex, the serene, rare, pure inspirational centre of God-intelligence.

After the physical consciousness in its infinitely varied manifestation reaches to a higher historical viewpoint—or arrives at a degree of God-consciousness, then the great stratum of imagination is reached.

Now, imagination is God, standing at the boundary line, reaching a hand to physical beings, and helping them to come over to the domain of cosmic equity.

The domain of the imagination is primarily one where one sees every thought and action of his ego as it concerns in the most infinitesimal detail the ego of another in the realm of pure vision, imagination and picture-life.

The result of action on the active ego is the standard always followed hence one might call the Twentieth plane the plane of Divine Imagination.