User blog comment:B214/Season 3 confirmed!!!!!!/@comment-172.56.4.125-20140708235900/@comment-202.152.195.66-20140709100736

I think God is not just a divine being but also a powerful entity. That's why God of Bible create sacred gear for humans to have a chance to rival God (one of the reasons i think). Even God like Loki is quite powerful and i don't think Issei in the current level can beat him. Let just say in the later series Issei can rival God but that does not mean Issei can be catagorized as God. So God is a powerful and a divine being at the same time.