You will not surely die: This directly contradicts God's clear and emphatic words: “you will surely die” (2:17). The serpent takes advantage of the woman's doubt. He denies there will be any penalty and quickly shifts her focus to the supposed reward. He says she will become like God, knowing good and evil.
The deceiver falsely implies that this would be totally beneficial for them. The term used for God is Elohim. It can also mean “divine beings,” such as God and the angels (for example, Psalms 29:1; 89:7).