Good to hear from you again. Hope you have been well. That is also a very good question.
If your question contains an assumption of time when you used the phrase "come from", then that is not consistent with the character of God (the First Life) described in the dictionary since he is Omnipresent. (all-present). This term means that God is capable of being everywhere at the same time. In other words not restrained by time in any way.
But since you asked "Where", that is much easier to answer: From outside of our space-time-matter universe/dimension. This answer is consistent with both modern scientific assumption and biblical theology since both postulate our universe having a beginning. In other words, an infinite digression of cause and effect events, (or infinite historical life-from-previous-life) doesn't fit either model.
The first ten words of Genesis relates eyewitness testimony of creation from the "first" life:
In the beginning (time has a beginning), God created the heavens (space) and the earth (matter).
So time, space and matter came into existence simultaneously. Time, space and matter are simply inventions born from the mind of God, the ultimate energy source. If he invented these things, then he is certainly not bound by them and exists outside of their influence and constraints.
Hope this helps.