The PCA affirms the classical attributes of God as systematized in the Westminster Confession of Faith I.2: God is a spirit, infinite in being and perfection, eternal, immutable, incomprehensible, almighty, all-knowing, all-wise, free, absolute, and just.

God is uniquely self-sufficient and does not depend on creation. The divine attributes include impassibility (not subject to suffering or emotional change), immutability (not subject to change), and immanence alongside transcendence. God sustains all things by his sovereign power and providential decree.

The doctrine maintains that God's absolute sovereignty and foreknowledge are compatible with genuine human moral responsibility and real creaturely freedom. This balance is foundational to Reformed Protestant theology.