The article deals with the comparative review of the concept of God in the philosophical theories of the founders of mathematical logic: B. Russell and A. N. Whitehead. It is shown that both Russell and Whitehead treat the concept of God rather as ontological essence than as a concept of religion. The theories of God of the authors of “Principia Mathematica” are different. Russell thinks that God is a neutral “ground” of world. God can be eliminated from metaphysics. Whitehead, on the contrary, thinks that God is a necessary cosmological concept. So, Whitehead is a founder of analytical philosophy of religion, but Russell is a founder of religious eliminativism in analytical philosophy. Russell’s and Whitehead’s views are compared with English theological thought (F. C. Copleston, R. Swinburne, etc.). There is the discrepancy between analytical philosophy and theology in the explanation of God.