These spirit offspring, which includes Jesus, the devil, and you and me, are all brothers and sisters born in the preexistence. These preexistence spirits come down and inhabit babies at the time of birth and their memories of the preexistence are lost at the time. Furthermore, faithful Mormons, who pay a full 10% tithe of their income to the Mormon church through Mormon temples, have the potential of becoming gods of their own planets and are then able to start the procedure over again.
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http://carm.org/mormon-beliefs