The scriptures use these terms in two ways. In one sense, we are all literal spirit children of our Heavenly Father. In another sense, God's sons and daughters are those who have been born again through the atonement of Christ.

Spirit children of the Father: Ye are gods, children of the most High, Ps. 82: 6. We are the offspring of God, Acts 17: 29. Be in subjection unto the Father of spirits, Heb. 12: 9. I am a son of God, Moses 1: 13.

Children born again through the Atonement: As many as received him gave he power to become the sons of God, John 1: 12 (Rom. 8: 14; 3 Ne. 9: 17; D&C 11: 30). Now are we the sons of God, 1 Jn. 3: 1-2. You shall be called the children of Christ, his sons and his daughters, Mosiah 5: 7. All people must be born again, becoming his sons and daughters, Mosiah 27: 25. They shall become my sons and my daughters, Ether 3: 14. Ye certainly will become a child of Christ, Moro. 7: 19. All those who receive my gospel are sons and daughters, D&C 25: 1. They are gods, even the sons of God, D&C 76: 58. Thus may all become my sons, Moses 6: 68. Many have believed and become the sons of God, Moses 7: 1.