The Coptic Orthodox Church affirms the classical Christian understanding of God: one, infinite, eternal, omnipotent, omniscient, all-good, and the creator of all things. The Alexandrian theological tradition, which shaped Coptic theology profoundly, emphasizes both the radical transcendence of God (apophatic theology) and the genuine self-communication of God through the Logos and the Holy Spirit. God's infinity and incomprehensibility are held alongside the Christian conviction that God is personal and actively present in creation.

A characteristic Coptic emphasis is on the love and mercy of God. Coptic preaching and spirituality frequently return to the theme that God is fundamentally a God of love who does not desire the death of the sinner but his repentance and healing. This shapes Coptic approaches to soteriology, eschatology, and the understanding of the cross. The Coptic daily prayers in the Agpeya begin with acknowledgment of God's greatness and mercy.