This research utilizes Paul Simpson's point-of-view theory to analyze the narrative of the Amesha Spentas, the holy beings of Zoroastrianism, in the text of the Gathas of the Avesta. The aim is to explain the impact of the narrator's point of view on understanding the nature of these creatures and to provide a new interpretation, which has been done using narrative analysis and relying on Humbach's English translation. Analysis of word frequency showed that "Asha" is the most frequent Amesha Spenta, highlighting its central role in salvation. The Gathas, devoid of temporal and spatial constraints, reflect a timeless dialog between Zoroaster and Ahura Mazda. The new research hypothesis introduces the Amesha Spentas as a combination of a divine angel (Bahman) and, in the other five, a manifestation of Ahura Mazda's attributes in perfect humans, which is consistent with the concept of "holy immortals." The results indicate that although Simpson's theory cannot support the main hypothesis of the research, it does show that the first-person narrator's point of view is positive and the dominant modality of the text is epistemic and desiderative. In the ideological realm, the unified monotheistic system of creation is evident in the Gathas, and the importance of invoking the name of each of the Amesha Spentas to achieve human salvation is also repeated. This study provides a deeper understanding of the theology and system of belief in God and the manifestations of Ahura Mazda in ancient Iranian Zoroastrianism.