WELS affirms the classical theistic doctrine concerning God's nature. God is infinite and eternal, self-existent and independent of any creature. God possesses all perfections in infinite fullness: omnipotence (unlimited power), omniscience (complete and eternal knowledge), omnipresence (present everywhere simultaneously), and eternality (without beginning or end).

God is absolutely holy, perfectly just, infinitely merciful, and supremely wise. These divine attributes are not separate qualities but flow from God's essential being. Divine simplicity is affirmed—God is identical with his attributes; he is what he has. God is personal and knowable through his revelation in Christ and Scripture. God acts in history, creating, sustaining, redeeming, and judging all things according to his eternal counsel.

WELS emphasizes God's sovereignty and his complete foreknowledge and providential control over all creation. While human freedom and responsibility are affirmed, the WELS understanding places greater emphasis on divine sovereignty than on libertarian human freedom. God's decrees are eternal, immutable, and perfectly wise.