"We have explained that, to benefit beings, fully awakened beings, such as the buddhas, spontaneously assume, in a non-intentional way, various forms on the level of pure manifestation normally inaccessible to ordinary human beings. They are called the Body of Enjoyment [Sambhogakaya]. These forms can be diversified: male, female, peaceful, wrathful, and in several aspects. These deities come directly from the compassionate activity of the buddhas. If the deities have a feminine appearance, they are called goddesses.

From a relative point of view, however, some deities are considered the result of a human ascending to the divine. There are men or women who have embarked on the dharma path, rid themselves of all imperfections of the ordinary state, and have seen the qualities of the awakened state bloom within themselves. They have reached a divine state and become "gods" or "goddesses.""

Bokar Rinpoche