Biblical Unitarians affirm that God is one person — the Father alone — who is the omnipotent, omniscient, omnipresent, holy, and personal Creator of all things. He is the God of Abraham, Isaac, and Jacob; the God of Israel; the God and Father of the Lord Jesus Christ. His oneness is not a plurality of persons in one substance but an absolute, unqualified singularity of person and nature.

The attributes traditionally ascribed to God — holiness, love, justice, mercy, wisdom, power — are all affirmed by Biblical Unitarians as essential to the character of the one God, the Father. He acts in history, hears prayer, keeps covenant, and reveals himself through his word and through his Son. Biblical Unitarians regard themselves as worshipping the same God as the Hebrew patriarchs and prophets — a God whose oneness is the first and greatest commandment.

Biblical Unitarians also emphasize that the New Testament consistently distinguishes the one God (the Father) from the Lord Jesus Christ (his Son), most clearly in texts like 1 Corinthians 8:6: 'for us there is one God, the Father, from whom are all things and for whom we exist, and one Lord, Jesus Christ.' This grammatical and conceptual distinction between God and Christ is taken as clear evidence that Jesus is not included in the identity of the one God but is distinct from him.