Indeed, these sons of the Elohim are, in our teachings, the children of light, the sons of light, which are we ourselves, and yet different from ourselves, because higher, yet they are our own very selves inwardly. In fact, the Elohim, became, evolved into, their own offspring, remaining in a sense still always the inspiring light within, or rather above . . . the Elohim projected themselves into the nascent forms of the then 'humanity,' which thenceforward were 'men,' however imperfect their development still was" (Fund 101-2).
The 'elohim, then, correspond to both classes of the pitris mentioned in theosophical literature: the higher or more spiritual-intellectual of the 'elohim are the agnishvatta-pitris, and the lower groups are the barhishad-pitris. As the agnishvatta-pitris are devoid of the astral-vital-physical productive fire because they are too high and distinctly intellectual, they leave the work of production to the lower 'elohim or barhishads, who "being the lunar spirits more closely connected with Earth, became the creative Elohim of form, or the Adam of dust" (SD 2:78).

Indeed, these sons of the Elohim are, in our teachings, the children of light, the sons of light, which are we ourselves, and yet different from ourselves, because higher, yet they are our own very selves inwardly. In fact, the Elohim, became, evolved into, their own offspring, remaining in a sense still always the inspiring light within, or rather above . . . the Elohim projected themselves into the nascent forms of the then 'humanity,' which thenceforward were 'men,' however imperfect their development still was" (Fund 101-2).
The 'elohim, then, correspond to both classes of the pitris mentioned in theosophical literature: the higher or more spiritual-intellectual of the 'elohim are the agnishvatta-pitris, and the lower groups are the barhishad-pitris. As the agnishvatta-pitris are devoid of the astral-vital-physical productive fire because they are too high and distinctly intellectual, they leave the work of production to the lower 'elohim or barhishads, who "being the lunar spirits more closely connected with Earth, became the creative Elohim of form, or the Adam of dust" (SD 2:78).