Although Paul does not otherwise predicate theos of Christ (but
see Titus 2:13), it is not inconceivable that in this instance he is drawing a
distinction between the earthly descent of the Messiah and his exalted status,
much as he does in Rom. 1.3-4. In predicating theos of Christ, then,
Paul is not confusing Christ with God the Father (ho theos, ho patēr),
but affirming that the one who is kyrios (Lord) shares in and enjoys the
status of theos. (Frank J. Matera,
Romans [Paideia Commentaries on the New Testament; Grand Rapids, Mich.:
Baker Academic, 2010], 221-22)