The Assyrian Church of the East affirms the doctrine of the virgin birth of Jesus Christ as a divine mystery and essential doctrine of the Apostolic faith. Mary conceived Jesus miraculously by the power of the Holy Spirit, without a human father. The divine Word took flesh from the Virgin Mary, and Jesus was born of Mary without any natural human paternity.

Following its distinctive Christological terminology, the church refers to Mary as 'Christotokos' (Christ-bearer) or 'Mother of Christ' rather than 'Theotokos' (God-bearer). This choice of terminology reflects the church's Christological concern to distinguish the two natures of Christ: Mary bore the incarnate Christ, who is fully human; the divine nature itself is not borne or generated by a creature. This does not diminish Mary's honor or significance in the church's devotional life; rather, it expresses a precise theological concern rooted in the church's Christological tradition.