I think this short Q&A dialog fits nicely within this question...
JOE: Many religions teach of a melting into or a giving up of individuality to a God. And Seth said that 'All That Is' is a giver of individuality, and once given, was inviolable. Do you agree with this?
ELIAS: Partially. I shall express to you that this is a limited explanation, for it continues within the expression of the belief system that there is some element which is beyond you. It designates a separation of essence and all that is.
Now; I express to you that I am in partial agreement, for in physical terms, you may view that there is a type of separation — although there is not a separation — of essence and all of consciousness, but they are intermingled and are in actuality all the same. The only separation that may be identified is the quality within consciousness that identifies essence within a personality tone, but essence is consciousness.
Therefore, in this, I am in disagreement as to any element that is “given,” so to speak; for this implies that there is some being or some entity or some state of being which is beyond yourself, but yourself is essence and is consciousness. Therefore, the designation of the term “All That Is” is merely a different designation for the term of “God,” and I express to you that within consciousness, there is no separation.
Therefore, if you are referring to any aspect of consciousness that may be designated as God, you are also simultaneously expressing of yourself, for it is all the same.
In this, NOTHING may be given to you that you do not already possess.
Therefore, consciousness holds the quality of individuality. It is not given to you; it is possessed by you. And in this, there is no element of consciousness that shall separate you from your uniqueness or from your individuality, for this is a choice of creation within essence. It is a quality that is held by essence, but it is not an element or a thing which is given to you or may be revoked.
Now, you asked how do gods and men differ, and how are they similar... Well, I'd say that the answers lies in how you and I differ, and how we are similar... both in essence, and in our individuality. ;-)