PIE root of words in religious terms. Possibly an extension of *dhē-, root of Datum. See also *dyeu and *gheu(ə).
Other derivatives include apotheosis, enthusiasm, feast, fanatic, theosophy, pantheism, panentheism, atheism, and Dorothy and Theodore, as ‘gifts of God’, from Greek theos.
[Pokorny *dhēs-, dhəs-, p. 259.]