Opponent
You can’t normally move through a square that is occupied by an opponent, but you can move through a square that is occupied by a helpless opponent without penalty. Some creatures, particularly very large ones, present an obstacle even when helpless; in such cases, each such square you move through counts as 2 squares. It is also possible to use the tumble task of the Acrobatics skill to move through a square occupied by an opponent (see page 136). Some creatures break these rules. A creature that completely fills the squares it occupies (such as a 5-foot-cube robot) cannot be moved past, even with the Acrobatics skill or similar abilities.
Source
Core Rulebook pg. 256