Near, L’s successor, curiously shares many traits with the Christian God.
Firstly, Near’s portrayal as godlike is supported by the fact that he comes from the Whammy House, a churchlike orphanage that houses orphans who have the potential to succeed L. The Whammy House has colored windows and a bell, similar to that of a church, signifying that it is built in service to a true God, not a fake God like Kira. Thus, Near, who is the prodigy of the Whammy House, at the very least represents the will of the God.
Like L, Near is stoic and watches over situations with calm. Although he claims that his intellect is inferior to L’s, he seems to figure out things instantly. He quickly discovers that the 13 day rule is false, that the second L is Light, and that whomever Kira is must be using a fake notebook. His ability to deduce situations with deft is at the level of omnisciency
Like God, Near does not directly come into contact his foes. His assistants cuff Mikami, and Matsuda shoots Light when he is revealed to be Kira. Near has the final say, defeating Light after he had reigned over the world as Kira for years. One could say that he sets the world back into order, as if he were a just deity.
There is a relationship between the fact that Near owns a collection of toys and omnipotence. He plays with airplanes and castles made of dice, but his favorite toys are mini-puppets, each one representing a main character in Death Note. The fact that Near owns and has a habit of playing with these little humanoid figures give the sense that Near is godlike indeed.