The value of Divinity serves as a fundamental basis for the formation of law in Indonesia, grounded in Pancasila, as reflected in the inclusion of the phrase “By the Grace of Almighty God” in every statutory regulation. The issues examined include the meaning and existence of Divine values in the formation of law in Indonesia from the perspective of modern natural law theory, as well as the relevance of the phrase “By the Grace of Almighty God” in the Constitutional Court Decision Number 2-3/PUU-V/2007 reviewed from the perspectives of das sollen and das sein. This research employs a normative juridical method, drawing on conceptual, philosophical, and statutory approaches, and is descriptive-analytical in nature. Primary and secondary legal materials were collected through a literature review and analyzed qualitatively, using both deductive and inductive reasoning, to examine the relationship between Divine values, modern natural law theory, and the practice of law-making and judicial review in Indonesia. The results of the study indicate that Divine values, from the perspective of modern natural law theory, serve as the highest moral source and the ethical legitimacy of law, directing law not only toward formal certainty but also toward substantive justice, humanitarian values, and universal truth. Their existence is reflected in the phrase “By the Grace of Almighty God,” which functions as a philosophical foundation, a limitation on state power, and an ethical compass in the formation of law. Meanwhile, the relevance of this phrase in the Constitutional Court Decision demonstrates a duality between das sollen and das sein, where ideally Divine values lead to the protection of the right to life and humanity, yet in practice they are interpreted as moral legitimacy to justify the death penalty in order to protect the broader interests of society. Thus, Divine values within the Indonesian legal system are dynamic and contextual, and have not yet been consistently and fully implemented in law enforcement practices.