Employing the concept of "the God of the covenant" to explicate the view of God in the Epistle to the Hebrews, the author focuses on the use of God language in the epistle in order to exhibit its particular features. As an intellectual background, the author first compares the epistle's view of God with the Hellenized Jewish community in Alexandria, especially that of Philo. After establishing their formal similarity and fundamental variance, the author proceeds with an analysis of the God language in the epistle and shows that God is basically understood as the one who reveals, promises, and saves. Finally, after examining other names used for God, the author concludes that the view of God serves both as the point of departure and the underly structure of the epistle.