S – And I will be a Father to you, and you will be sons and daughters to me, 

says the Lord Almighty.^,

 2 Corinthians  6:18 CSB

O – Commentary: A redeemed people are brought into a special relationship with God the Father as His sons and daughters (cf. Isa. 43:6). Those who identify with Christ by faith in Him may call God “Father” (Eph. 2:18; Gal. 4:5–6). From these sons and daughters God wants obedience (Deut. 32:19–21) as He did from David, His people’s chief representative, and from David’s lineage (2 Sam. 7:14; cf. Ps. 89:30–34).

“2 Corinthians,” in The Bible Knowledge Commentary: An Exposition of the Scriptures

“Almighty” – pantŏkratōr,  the all-ruling, i.e. God (as absolute and universal sovereign):— Almighty, Omnipotent.

The New Strong’s Dictionary of Hebrew and Greek Words 

A – Quoting the OT text, Paul isn’t just establishing God’s sovereignty.  He is establishing our relationship with him in a familial context.  Like an earthly father, God wants obedience.  Not like a robot, but rooted and demonstrated in love.  Fascinating, the only place in the NT you see “Almighty” used and is used in “elevating” us into a place of relationship with the “absolute and universal sovereign.”

R – Lord, we are grateful for our relationship with you.  You are the one true God and you choose to have a relationship with us.  Help us be obedient to your words today.  Draw us closer to you so that we may emulate the character of God.