God is beyond good and evil; man moving Godwards must become of one nature with him. He must transcend good and evil. God is beyond good and evil, not below them, not existing and limited by them, not even above them, but in a more absolute sense excedent and transcendent of the ideas of good and evil. He exceeds them in his universality; they exist in him, but the values of good and evil which we give to things is not their divine or universal value, they are only their practical value created by us in our psychological and dynamic dealings with life.
God recognises them and seems to deal with us on the basis of this valuation of life, but only to such an extent as may serve his purpose in Nature. In his universal action he is not limited by them. But into his transcendent being of which his highest universal is the image, they do not at all enter; there in the highest universal which is to us transcendent is only the absolute good of which both our good and evil have in them certain differentiated elements. Neither our good nor our evil are or can of themselves give the absolute good; both have to be transformed, evil into good, good into pure and self-existent good, before they can be taken up into it.
Ref: Essays Divine and Human