"There is nothing about me that you cannot attain. I have nothing that does not come from God. The difference between us now is that I have nothing else. This leaves me in a state which is only potential in you. This does not mean that I/Jesus am in any way separate or different from you except in time." - ACIM
Here Jesus is telling us that He, who is a Son of God, who has a soul, only has what "comes from God", because He is an effect/creation of God, and God has created Him perfectly as a free-willed son, and He needs nothing else and lacks nothing.
There are parts in this which sound contradictory to the ego. If Jesus only has what comes from God, does that imply that Jesus IS God? No. Jesus speaks as an individual soul. An individual Son. He simply says that all that he is was given him by his Father.
Also when Jesus says there is nothing "different or separate" about Him and you, to the ego this implies you ARE Jesus. This is NOT what it means. You are one with Him, but you have also your own soul. You share with Him. Creation is all about sharing, and therefore having someone to share WITH.
You would hardly accuse your own child of being their own parent, and neither does this deny their individual freedom.
You do have a soul. You do have spirit. You are created permanent and an equal part of the sonship. You do share with God and with all brothers. Yet you are also a perfect creation in and of yourself. God created many many perfect souls/sons.
This is ACIM fact.