The Assyrian Church of the East affirms the doctrine of creation ex nihilo (out of nothing) as taught in Genesis 1:1-2. All created things, both spiritual and material, depend on God's creative will. This doctrine is foundational to the Church's theology and has been affirmed since the early Fathers of the Eastern Church.

The Assyrian Church's emphasis on divine transcendence strengthens its affirmation that creation is not an emanation or necessary outflow but a free divine act.