Muslims believe that Jesus is not God and that the Shema emphasizes the oneness of God without any division.

The Apostle Paul explicitly identifies Jesus as the one Lord in his letters, particularly in 1 Corinthians 8:4-6, where he declares that there is one God, the Father, and one Lord, Jesus Christ. This formulation reflects the Shema's declaration of God's oneness while attributing the role of creation to Jesus. Furthermore, in Colossians 1:15-17, Paul elaborates on Jesus' divine nature, stating that all things were created through Him and for Him, indicating His integral role in the divine order. By using the phrase 'heis kyrios' (one Lord), Paul connects Jesus directly to the Shema, affirming His divinity and unique status as the agent of creation. This understanding is rooted in the Jewish tradition and highlights the continuity of the Christian faith with the Old Testament teachings.