According to Kant's moral philosophy:
- Imperatives apply only to finite rational beings like humans, because they have inclinations and need guidance by moral law.
- The divine will is already perfectly rational and good; hence, it is not subject to imperatives. This makes (A) false.
- Humans are subject both to hypothetical imperatives (if you want X, do Y) and the categorical imperative (act only according to maxims that can be universal law). However, (C) is false because the divine will is not subject to any imperative at all.
- The categorical imperative does not "come from God," but from reason itself. So (D) is also false.
- (B) is correct: only the human will is subject to imperatives.
\[
\boxed{\text{Therefore, A, C, and D are NOT true.}}
\]