Biblical revelation clearly indicates that this does not mean there are no physical differences between men and women and that it is acceptable to relate sexually with the same gender (compare Romans 1:24-28; 1 Corinthians 6:9-10; 1 Timothy 1:9-10), but it does mean that both sexes are of equal value and importance to God and that there is no spiritual difference between the sexes. No gender has the slightest spiritual advantage over the other. Each gender is equally blessed.

Taken from Help for Christians who Wish they Were the Opposite Sex

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