God sees man as simply borrowing the goods of the earth, which belong to God, for a short time. God expects men to be good stewards of his (God's) possessions. God likewise puts no weight on a person's outward characteristics, such as friends, family, physical strength, looks, wits, or the other attributes the world values. God values man for the good he does on earth while he is alive.
The God in this play might be called the great accountant. He is going to take an accounting of what every person does in his or her life (this comes from Jesus's parable of the talents) that God deems good.
This play, a morality play, warns people that God's ways are not our ways, and that God will judge after death according to a standard of values that is based on good deeds of compassion and mercy, a person's humility, and an honest confession of sins. It warns people that God is not going to be impressed with bragging, bluster, family, fame or fortune, but the state of our hearts.