Theorists of “divine command” have strived to introduce methods for accomplishing the divine will that states ethical facts. Referring to revelation, intellect, nature of objects are among the approaches presented by those theorists. In this respect, Charles Taliaferro designates the ideal observer theory as effective and completely valuable. He established a solid relationship between the ideal observer theory and the divine command theory. Having employed this theory, he endeavored to show the role of God’s stance in ethics, and bring out new methods for the purpose of achieving moral decrees. Taliaferro holds that the ideal observer theory can only justify God’s stance based on some of the atheists who believe that God the Exalted is not committed to any independent moral necessity and value in His enjoining and forbidding. However, unlike Taliaferro’s view, the methodology of ethical knowledge of this theory cannot be considered useful and valuable for any atheist due to its being irrational and ineffective.