Lutheran theology affirms the doctrine of creation ex nihilo taught in Genesis 1:1-2. God created the heavens and the earth (and all that exists) from nothing by his almighty power and Word. Luther's catechisms begin with the article 'I believe in God the Almighty, Maker of heaven and earth,' affirming God's role as Creator and the universe's dependence on God's will and creative power.

Genesis 1:1-2 is understood as the biblical foundation for the doctrine that God alone is uncaused and eternal, while all creation is contingent and dependent on God. The Holy Spirit is understood as involved in the creative work (Genesis 1:2). Lutheran theology sees creation as a gracious act of God's will and an expression of divine love.