DCT can explain the impartiality of morals by appealing to the claim that the demands of morality arise from someone with impartial and deep love for all beings
Also called theological voluntarianism. It is a meta-ethical theory proposing that an action's status as morally good is equivalent to whether it is commanded/willed by God. To be moral is to follow God’s commands
Calvin: 'For God’s will is so much the highest rule of righteousness that whatever he wills, by the very fact that he wills it, must be considered righteous...'
Takes our place as sinners (justification) & accomplishes the holiness or goodness that is to characterize those in a right relationship with God (sanctified)