The Church of God (Anderson) affirms the literal, historical virginal conception of Jesus Christ. Mary, through the miraculous work of the Holy Spirit, conceived and bore Jesus without sexual union with Joseph or any other man. This is not a mythological or symbolic statement but a miraculous event in human history. The virgin birth is essential to the Christian faith because it demonstrates God's power and marks Jesus as uniquely God's Son.

While the church affirms Mary's virginity in the conception and birth of Jesus, it follows Protestant tradition in denying the perpetual virginity of Mary or her immaculate conception. Mary is honored as the mother of Jesus but is not worshipped or elevated to a status approaching divinity. The virgin birth is the gateway into the incarnation, making clear that Jesus is not merely a human birth but a divine entrance into human flesh for human redemption.