Non-Mormons frequently accuse Mormons of believing in plural gods. In one way that is true. Mormons believe that godhood is the fully-mature state of development for mankind. All Christians believe that Christ will bestow "all that He has" upon those who are exalted in heaven. Someone who inherits all that Christ has, also inherits His divine attributes. However, it is incorrect to condemn Mormons as not accepting God the Eternal Father, i.e. (Heavenly Father, or Elohim) as their God. Mormons believe that this supreme being will always be their Father and their God and will always look to Him as such. His importance to them can never dim. They believe that He is the head of two other gods—Jesus Christ and the Holy Ghost—over whom He will always have preeminence, as He will always have pree