Reformed theology interprets Genesis 1:1-2 as affirming creation ex nihilo and establishing God's sovereignty over all existence. The passage is read as historical narrative that reveals God's attributes—power, wisdom, purposefulness. Calvin and Reformed theologians understood Genesis 1 as God's revealed account of creation, grounded in Scripture and fitting into the Reformed doctrine of God's eternal decree.

Genesis 1:1-2 provides the foundation for understanding God's predestination and providence. Creation itself is a testimony to God's power and design. The Reformed reading integrates this with the doctrine of God's decree: all creation serves God's ultimate purposes of redemption and the manifestation of his glory. The passage is both historical and theological—revealing both what God did and who God is.