1Eph 1:11; Rom 11:33; 9:14–15, 18; ²Eph 1:4, 11; Rom 9:22–23; Ps 33:11.

When we speak about the decrees of an earthly king, we are referring to the special directives of the king, which he wishes his subjects to carry out. These are properly distinguished from his laws and commandments, which are standing rules which for his subject’s obedience. Nevertheless, these decrees may or may not be carried out, depending on many factors, such as whether his subjects love him and fear him, and whether he has the resources to carry out his wishes.

The decrees of God, like the decrees of the earthly king may be distinguished from His laws and commandments, though in Scriptures they are both known as the will of God in the Scriptures. The decrees of God, are however, very different from the decrees of the earthly king. God is sovereign and omnipotent. He created the world and He is bringing to pass,—by the word of His power,—all things that come to pass in the world (Heb 1:3). Therefore, what God plans or purposes to do will come to past, or as God informs us through Isaiah: He is "declaring the end from the beginning, and from ancient times the things that are not yet done, saying, My counsel shall stand, and I will do all my pleasure" (Isa 46:10).

Thus our catechism speaks of the decrees of God as the "counsel of His will" (cf. Eph 1:11)— "His eternal purpose, according to the counsel of His will" (WSC 7), or "the wise, free, and holy acts of the counsel of His will" (WLC 12). The word "counsel" actually mean "purpose" or "plan." So the decrees of God refers the acts of God, by which he has from all eternity, unchangeably determined would happen in the world.

Yes, it appears from the Scriptures that the particular focus of the decrees of God concerns God’s rational creatures, namely angels and men. Some angels and men are elected before the foundation of the world (Rom 8:29; Eph 1:3-4; 1 Tim 5:21); whereas others are reprobated (Rom 9:21-22; Jude 6). The elect are sovereignly brought unto everlasting fellowship with God, whereas the reprobate are sovereignly condemned to everlasting punishment for their sin.

But lest we think that the decrees of God are concerned only with our final destiny, let us realise that the decrees of God comprehend and determine all things and events of every kind—whether great or small, whether good or evil—that come to pass. Even things that appear to happen by chance have been decreed: "The lot is cast into the lap; but the whole disposing thereof is of the LORD" (Prov 16:33). So even disasters and the acts of the wicked are ordained of God: "I form the light, and create darkness: I make peace, and create evil [i.e. disaster]: I the LORD do all these things" (Isa 45:7; cf. Amos 3:6b); "The LORD hath made all things for himself: yea, even the wicked for the day of evil" (Prov 16:4).

This of course does not make God the author of sin. God’s rational creature, i.e. angels and men act in accordance to their own heart’s inclinations or desires. They are therefore the author of their own sins and responsible for their sins.

That not withstanding, the decrees of God ensure that all things work out to God’s own glory and the good of his elect. This is how it can be said "And we know that ALL things work together for good to them that love God, to them who are the called according to his purpose" (Rom 8:28; cf. Gen 50:20). Even the reprobate ultimately become instruments of God’s glory, for as the apostle Paul says:

"What if God, willing to shew his wrath, and to make his power known, endured with much longsuffering the vessels of wrath fitted to destruction: And that he might make known the riches of his glory on the vessels of mercy, which he had afore prepared unto glory," (Rom 9:22-23)