With this interpretation we find that Elohim is made up of sky and land, which will help to explain who the "us" is in Genesis 1:26 that "made" man. But before we can understand this verse, we need to look at another verse.
And God said, Let the earth put forth grass, herbs yielding seed, and fruit-trees bearing fruit after their kind, wherein is the seed thereof, upon the earth: and it was so. And the earth brought forth grass, herbs yielding seed after their kind, and trees bearing fruit, wherein is the seed thereof, after their kind: and God saw that it was good. (Genesis 1:11-12, ASV)
It is easy for us to grasp the idea that the "earth" brings forth grass as we see grass coming out of the earth. However, we find it a little more difficult to conceive of the "earth" bringing forth animals, but this is exactly what we read in the following verse.
And God said, Let the earth bring forth living creatures after their kind, cattle, and creeping things, and beasts of the earth after their kind: and it was so. (Genesis 1:24, ASV)
In the next verse we read that Elohim made the animals, which only makes sense if Elohim is the earth.
And God made the beasts of the earth after their kind, and the cattle after their kind, and everything that creepeth upon the ground after its kind: and God saw that it was good. (Genesis 1:25, ASV)
Now let's take a look at Genesis 1:26
And God said, Let us make man in our image... (Genesis 1:26, ASV)
Just as the earth, who is Elohim, brought forth the animals, the earth also brings forth man. But this still does not explain the "us," unless the "us" is the land and the sky.
So God created man in his own image, in the image of God he created him; male and female he created them. (Genesis 1:27, ASV)
Something that is often overlooked in this verse is that it identifies the "image” of Elohim as "male and female" and as we have already found, earth is a feminine word and the sky is a masculine word. We can also see this masculine and feminine attributes of Elohim at work in Genesis 2:7 where Elohim formed the man with the land and sky.
And the Elohim Formed the man of dust [masculine] from the ground [feminine], And he breathed into His nostrils [masculine] the breath [feminine] of life, And the Man [masculine] became a living soul [feminine] (Genesis 2:7, LT)
There is one other verse that we will want to look at.
And the heavens and the earth were finished, and all the host of them. (Genesis 2:1, ASV)
This is of course the monotheist translator's opinion of how this verse should be translated. The Hebrew verb translated "finished" literally means "to accomplish a task." In light of this, along with the grammar of the verse, this verse would better be translated as;
And the sky and the land and all their forces (tseva’ot) accomplished their task. (Genesis 2:1, LT)
What was the task of the sky and the land? The task of the sky was to bring forth the sun and the moon and the task of the land was to bring forth the plants and animals. Uniquely however, both the sky and the land brought forth the man with body (the land) and breath (the sky).
It is also interesting to note that in very ancient Greek mythology, probably an evolved form of ancient Semitic mythology, Uranus (the father sky) and Gaia (the mother land) were the ancestors of the Greek gods.
There is another aspect of Elohim, as being a part of the creation that we need to explore. If the sky and the land are in fact Elohim, then in order to learn about Elohim, we should be able to learn about him through the creation and this is precisely what the book of Job states.
But ask the beasts, and they will teach you; the birds of the air, and they will tell you; or the plants of the earth, and they will teach you; and the fish of the sea will declare to you. Who among all these does not know that the hand of the LORD has done this? In his hand is the life of every living thing and the breath of all mankind. (Job 12:7-10)
He teaches us from the beasts of the land, and from the birds of the sky he makes us wise. (Job 35:11)
Isn't it interesting that whenever man wanted to commune with Elohim, they went out into the wilderness to do so? Isaac went out of the camp and into the field to meditate (Genesis 24:63). Abraham came out of the city of Ur to live as a nomad in the wilderness. Moses brought the nation of Israel out of Egypt into the Wilderness of Sin (Exodus 16:1).