This paper explores the concept of divine omniscience as a metaphor for understanding how human knowledge management systems develop. It follows the progression from data to wisdom, and then to artificial intelligence and divine cognition, proposing a spiritually informed approach to ethical and intentional information design. The research takes a conceptual and theoretical approach, without collecting empirical data, conducting surveys, or using statistical methods. Instead, it draws on insights from theology, philosophy, knowledge management, and AI literature to create a comprehensive framework. This approach focuses on normative and exploratory analysis, developing conceptual ideas and interpretive models. Although the framework can inform future empirical research, its primary goal is to provide a reflective and ethical perspective on the evolution of information management. By combining the DIKW hierarchy, biblical theology, and modern AI ethics, the paper argues that divine knowledge serves as a visionary blueprint for human-centered, morally grounded information systems. It introduces LOGOS, a prototype AI system inspired by divine cognition, and discusses its potential applications in the financial sector, using the UBA Ecosystem. Copyright © 2026 by the authors. | Repository URL:
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