Jamieson, Fausset and Brown on 1 Corinthians 12:4

4. diversities of gifts--that is, varieties of spiritual endowments peculiar to the several members of the Church: compare "dividing to every man severally" (1Co 12:11).

same Spirit--The Holy Trinity appears here: the Holy Spirit in this verse; Christ in 1Co 12:5; and the Father in 1Co 12:6. The terms "gifts," "administrations," and "operations," respectively correspond to the Divine Three. The Spirit is treated of in 1Co 12:7, &c.; the Lord, in 1Co 12:12, &c.; God, in 1Co 12:28. (Compare Ep 4:4-6).