This is the essence of a Spiritual God who has cultivated the Power of Law and reached the Heavenly Fate Realm. It appears to be something similar to the Soul Realm. Unlike with the cultivation of the Power of Heaven, which can only reconstruct the body, the Divine Spark can recreate the flesh body using the power of laws, making it a divine body.
The human tribe spiritual gods that have survived have had their divine sparks scattered.
Most Demigod rank experts have a high level of comprehension towards Law Energy, they only lack an opportunity that would let them step into the realm of Spiritual God rank. One way that helps is if they are able to obtain a piece of a broken Divine Spark from the former Spiritual God. Though it is not guaranteed, the chances of becoming a Spiritual God are greater after merging with the Divine Spark.