Morality requires something that says we "ought" to do this or "ought not" to do that. This "oughtness" cannot be derived from something impersonal, like the impersonal machinations of the universe, for no impersonal structure can create obligation. Obligatory moral standards presuppose absolute moral standards, which in turn presuppose an absolute moral personality, that is, God Almighty.

Truly objective moral values require something personal that defines what is good and what is not good and necessarily implies an accountability to one's actions. Moral accountability, if there is no God, merely implies morality become vain, since our fate is irrelevant to moral behavior.

Now the non-believer will counter that the theist believes either something is good because God wills it or else God wills something because it is good. They will then claim that the first alternative is unacceptable, since it makes what is good or evil an arbitrary distinction, and the second alternative implies that the good is independent of God. Hence, they will claim moral values cannot depend on God, but instead something outside of God.

Actually this is a false dilemma. God wills something because He is good. God’s nature determines what is good, hence the good is not independent of God, and His nature necessarily expresses itself toward us in the form of His commandments such that they are not arbitrary.