甲骨文中之帝或上帝，所有甲骨文的專家學者，一蓋皆認為是指有位格（神）的最高神。獨有郭沫若認為是殷朝建國之初祖，為帝、為上帝、也就是最高神，其說不通。首先，如果殷祖是最高神，後代當然也是神（人生人、神要自然生神），當然也有神的能力，然而其子孫皆無最高神明能力，自然也證明殷祖無此能力。而在甲骨文，我們從引文中看到，帝、或上帝有支配自然之能力：「帝其令雷。」「帝令多雨。」帝又能降福出示禍：「帝受（授）我又（佑）。」「帝不降大旱。」「帝其降菫。」帝也管戰爭，「伐巧方受又」、「王封邑，帝若（諾）」，還有關於帝與人民的關係，也很親密。

All scholars of Oracle-bone inscriptions agree that the so-called god in these inscriptions refers to the highest deity with personality. Guo Moruo is the only scholar who argued the founding father of the Shang Dynasty as the god, the highest deity; this argument is illogical to assume. First, if the founding father of the Shang Dynasty was the highest deity, his descendents would also have been deities (as man begets man, god certainly begets god) and therefore they possessed god’s power. However, those descendents didn’t’ have such power then their founding father didn’t have either. Within the oracle-bone inscriptions quoted in these following sentences, we see that the god has the power to command the nature and gives blessing and omens. The god is also in control of wars. Besides, the relationship between the god and people is very close.