Mormon Doctrine, pg. 745; “In one sense, the sons of God are the spirit offspring of the Father, the ones who “shouted for joy” when “the foundations of the earth” were laid. (Job 38:1-7.) But in a more particular and express sense, they are the ones who accept Christ and his laws and press forward in devotion to truth and righteousness, living “by every word that proceedeth forth from the mouth of God” (D. & C. 84:44), until they become new creatures of the Holy Ghost and are thus spiritually begotten of God.”
Romans 8:14-17; “For as many as are led by the Spirit of God, they are the sons of God. 15 For ye have not received the spirit of bondage again to fear; but ye have received the Spirit of adoption, whereby we cry, Abba, Father. 16 The Spirit itself beareth witness with our spirit, that we are the children of God: 17 And if children, then heirs; heirs of God, and joint-heirs with Christ; if so be that we suffer with him, that we may be also glorified together.”
We are not the spiritual offspring of God. We are adopted into His arms. God did not have sex.