“For he hath put all things under his feet. But when he saith all things are put under him, it is manifest that he is excepted, which did put all things under him. And when all things shall be subdued unto him, then shall the Son also himself be subject unto him that put all things under him, that God may be all in all” (1 Corinthians 15:27-28).
God the Father and Jesus are two separate beings. Jesus is divine, but He is not God the Father. In the divine plan for the redemption of the world, the Father committed everything into the hands of the Son (Matt.11:27; Col. 1:19).
When Christ’s mission is completed and the enemies of God subdued, then the Son will deliver “up the kingdom to God, even the Father” (1 Cor. 15:24). This act implies no inferiority of the Son compared with the Father but rather it is a demonstration of the unity of purpose among the members of the Godhead.
In verse 27 of this passage, the phrase “he is excepted” is to emphasize that God the Father is not included in the things that are put under Christ’s feet. Paul is careful to avoid any suggestion that would exalt the Son above the Father. He sees God as having delegated certain powers to Christ for the fulfillment of their united plans for the conquest of sin, but clearly recognized that the eternal relationships of Father and Son are not overthrown because of the part played by Christ in the great controversy.
In His service,