Speculative philosophy as the realisation of God is the positing of God, and at the same time his cancellation or negation; theism and at the same time atheism: for God – in the sense of theology – is God only as long as he is taken to be a being distinguished from and independent of the being of man as well as of nature. The theism that as the positing of God is simultaneously his negation or, conversely, as the negation of God equally his affirmation, is pantheism. Theological theism – that is, theism properly speaking – is nothing other than imaginary pantheism which itself is nothing other than real and true theism.
Part I, Section 14 - Principles of Philosophy of the Future (1843)