Ah, this reminds me of my own little theory, which I will refer to as my 'Scalar Universe Theory'.
I don't know if this theory exists in a public sense with a different name, but it's one of the theories I have about life, the universe, and everything.
Rudimentary Scale
My theory states that like we are made up of many smaller entities that build upon one another, the concept of "the universe" is much the same.
The universe is made up of everything in it.
Continuing on, the entity "God" would be perhaps made up of the universe, or all universes, taking into consideration the possibility of a multitude of universes.
This theory begs the question, does it end there?
Is "God" the end of the scale?
If not, where do we go from here?
Would "God" be like a subatomic particle, one of many "Gods" that form something higher on the scale?
What would you call a group of "Gods" that make up the Atom of the next level of the scale?
What would these "God Atoms" make?
What would be the "God Matter"?
Does it ever end...?
Perhaps it is outside the ability of man to conceive.
Ah, well.
It's just a theory.