In the Age of Grace, the Lord Jesus promised to His followers, “And if I go and prepare a place for you, I will come again, and receive you to myself; that where I am, there you may be also.” (John 14:3) He also prophesied, “For as the lightning comes out of the east, and shines even to the west; so shall also the coming of the Son of man be.” (Matthew 24:27) In the last days, as promised and foretold by Himself, God has again become flesh and descended to the East of the world—China—to do the work of judgment, chastisement, conquest, and salvation using the word, on the foundation of the redemption work of the Lord Jesus. In this, the prophecies of the Bible that “Judgment begins with the house of God” and “He that has an ear, let him hear what the Spirit said to the churches!” have also been fulfilled. God’s work of the last days has ended the Age of Grace and ushered in the Age of Kingdom. As the gospel of the kingdom of Almighty God spread rapidly in Mainland China, the Church of Almighty God came into being. As proven by facts, the Church of Almighty God came into being entirely as a result of God’s work of the last days, and was not established by any man. This is because the chosen people in the Church of Almighty God pray in the name of Almighty God, obey His work, and accept all the truths expressed by Him. Thus it is evident that these chosen people believe in Christ who is incarnated in the last days, the practical God who is the Spirit realized in the flesh, instead of believing in a man. Outwardly, Almighty God is nothing more than an ordinary Son of man, but in substance He is the embodiment of God’s Spirit and is the truth, the way, and the life. His work and word are the direct expression of the Spirit of God and are the appearance of God in person. Therefore, He is the practical God who is incarnated.