P100:3, 9:2.1 God is spirit in a threefold sense: He himself is spirit; in his Son he appears as spirit without qualification; in the Conjoint Actor, as spirit allied with mind. And in addition to these spiritual realities, we think we discern levels of experiential spirit phenomena -- the spirits of the Supreme Being, Ultimate Deity, and Deity Absolute.
P100:4, 9:2.2 The Infinite Spirit is just as much a complement of the Eternal Son as the Son is a complement of the Universal Father. The Eternal Son is a spiritualized personalization of the Father; the Infinite Spirit is a personalized spiritualization of the Eternal Son and the Universal Father.
P100:5, 9:2.3 There are many untrammeled lines of spiritual force and sources of supermaterial power linking the people of Urantia directly with the Deities of Paradise. There exist the connection of the Thought Adjusters direct with the Universal Father, the widespread influence of the spiritual-gravity urge of the Eternal Son, and the spiritual presence of the Conjoint Creator. There is a difference in function between the spirit of the Son and the spirit of the Spirit. The Third Person in his spiritual ministry may function as mind plus spirit or as spirit alone.
P100:6, 9:2.4 In addition to these Paradise presences, Urantians benefit by the spiritual influences and activities of the local and the superuniverse, with their almost endless array of loving personalities who ever lead the true of purpose and the honest of heart upward and inward towards the ideals of divinity and the goal of supreme perfection.
P100:7, 9:2.5 The presence of the universal spirit of the Eternal Son we know -- we can unmistakably recognize it. The presence of the Infinite Spirit, the Third Person of Deity, even mortal man may know, for material creatures can actually experience the beneficence of this divine influence which functions as the Holy Spirit of local universe bestowal upon the races of mankind. Human beings can also in some degree become conscious of the Adjuster, the impersonal presence of the Universal Father. These divine spirits which work for man's uplifting and spiritualization all act in unison and in perfect co-operation. They are as one in the spiritual operation of the plans of mortal ascension and perfection attainment.