Ahuro-Mazdao is "the creator of life, the earthly and the spiritual;" "he has made the celestial bodies, earth, water, and trees, all good creatures," and "all good, true, holy, pure, things." He is "the Holy God, the Holiest, the essence of truth, the father of all truth, the best being of all, the master of purity." He is supremely "happy," possessing every blessing, "health, wealth, virtue, wisdom, immortality." From him comes all good to man; on the pious and the righteous he bestows not only earthly advantages, but precious spiritual gifts, truth, devotion, "the good mind," and everlasting happiness; and as he rewards the good, so he punishes the bad, though this is an aspect in which he is but seldom represented.
It has been said that this conception of Ahura-mazda as the Supreme Being is "_perfectly identical_ with the notion of Elohim, or Jehovah, which we find in the books of the Old Testament." This is, no doubt, an over-statement.

Ahura-mazda is less spiritual and less awful than Jehovah.

He is less remote from the nature of man.

The very ascription to him of health (_haurvat_) is an indication that he is conceived of as possessing a sort of physical nature.

Lucidity and brilliancy are assigned to him, not (as it would seem) in a mere metaphorical sense.
Again, he is so predominantly the author of good things, the source of blessing and prosperity, that he could scarcely inspire his votaries with any feeling of fear.