The UPCI affirms the virgin birth of Jesus Christ as a literal, historical miracle. Mary was a virgin when she conceived Jesus through the direct action of God (the Holy Spirit). This miraculous conception is understood as the moment at which the eternal God — who is Spirit — took on human flesh, producing the unique person of Jesus Christ who is both divine and human.

In Oneness theology, the virgin birth is particularly important because it establishes the mechanism of the incarnation: the Holy Spirit (the one God acting) overshadowed Mary, and the resulting child is the Son of God — the human nature through which the eternal God expressed himself in the world. There was no human father; God himself is the Father of the human Jesus.

The UPCI affirms the virgin birth as non-negotiable doctrine consistent with the testimony of Matthew and Luke. Denial of the virgin birth is incompatible with UPCI membership and ministry, as it would undermine the unique identity of Jesus as the God-man and the foundational miracle of the incarnation.