Hi

WingMakers Material speaks about this concept.

First Source/Prime Creator
Universal Entities
Sovereign Entities
Entities
Individuals

The idea is that at all these together are Source, but the layers/levels are distinguishable depending on position and knowledge.
Each understands itself to be 'individual' and all consist of the 'others' although that knowledge is not readily accessible to the Entity and Individual levels.

Consciousness is the connecting factor.

Most importantly in relation to Source and the individual, consigning incorrect agency to Its nature results in the individual focusing on Entities as 'being Source/God' and in relation to the water metaphor, these Entities essentially act as dams and conduits redirecting the flow of consciousness back into itself and basically playing the role of Source in relation to the individual, effectively cutting Source out.

It is a complex cosmology.