Taken from Mormon Beliefs and Doctrines Made Easier (2007) by David J. Ridges:
BEGINNING In a technical sense, there is no beginning, since we have always existed as intelligence or intelligences–we don’t know what quite what to call it (D&C 93:29). However, “beginning” often refers to our premortal existence as spirit sons and daughters of our heavenly parents (Job 38:7; D&C 93:21, 23). It also refers to the initial stages of the earth’s creation (Genesis 1:1).
ELOHIM As used by members of the Church, this is a name for Heavenly Father. It is a very sacred name and should be spoken of with reverent care. The First Presidency taught: “God the Eternal Father, whom we designate by the exalted-title ‘Elohim,’ is the literal Parent of our Lord and Savior Jesus Christ, and of the spirits of the human race (MFP 5:26).
GOD AS A SPIRIT Because John 4:24, as given in the Bible, states that “God is a Spirit,” many Christian religions have developed false teachings about the nature of God. Joseph Smith corrected this verse to read, “For unto such hath God promised his Spirit. And they who worship him, must worship in spirit and in truth” (JST, John 4:26). (more…)