The Church of God General Conference affirms that God created the heavens and the earth as described in Genesis 1:1-2. The COGC reads this as establishing that God (the Father) is the Creator and source of all things. In the COGC's non-Trinitarian theology, the Father is the Creator, and the Son (Christ) was created and serves as God's agent in creation.

Genesis 1:1 establishes the absolute beginning and God's creative power. The COGC does not understand the passage through Trinitarian categories but rather as describing the Father's creative act, with the Son's role understood as subordinate and derivative. The material creation is affirmed as real and good, created by God's purpose and will.