Oneness Pentecostal interpretation of Hebrews 1:8 affirms that Jesus is called God, which is consistent with Oneness theology: God Himself (not a subordinate divine person) became incarnate in Jesus. The verse does not prove a separate divine person but rather God's personal manifestation in Christ.

Oneness theology treats the verse as confirming Jesus' full deity: He is fully God, the embodiment of God in flesh. The throne belongs to God, and that God is Jesus Christ incarnate.