They have no inherent meaning nor value. Those are things we do, name things and assign value for our moral judgements.
But what is the basis of our "moral judgments?" Why do we feel impelled to "name things" and "assign value?" Why/how are such things relevant in your universe? Especially when you've already suggested that man is an entirely passive vehicle for divine will. So man doesn't have to make these distinctions at all. All he has to do is submit to being a passive tool. What moral judgment does a tool need?