Angels, genuine Christians, or believers who are the sons of God by adoption.
“As many as are led by the Spirit of God, they are the sons of God.” - Romans viii. 14.
Sons of God.
When Judæa was a theocracy the representative of God on earth was by the Jews called god;
hence angels, rulers, prophet, and priests were called gods. Moses as the messenger of Jehovah was “a god to Pharaoh” (Exodus vii. 1); magistrates generally were called gods;
thus it is said, “Thou shalt not revile the gods, nor curse the ruler of thy people” (Exodus xxii. 28). By a still further extension, anyone who gave a message to another was his god, because he “inspired him,” as Moses was a god to Aaron his spokesman
(Exodus iv. 16). Our Lord refers to this use of the word in John x. 34. (See also Genesis vi. 2, 4; Job i. 6; ii. 1; Psalm lxxxii. 6; Exodus iv. 22, 23; Hosea xi. l.)
Source: Dictionary of Phrase and Fable, E. Cobham Brewer, 1894