Don't really rate this - Is it just me but a French word in a Spanish extension does not seem right?
Might have some small value, if it had been Dios.es then that would of been a different story.......
I would be very selective when looking non native languages and extensions
For example another French word "travail" is available in .es extension, meaning work or job. This imo has more commercial potential for a business then "God" and is still available to register.
Also travaux.es (works) is available and that has sold before in .net & org
If your fairly new stick to .com and look to the aftermarket -
Godaddy Expired Auction (expireddomains.net) DropCatch, NameJet etc etc
If someone disagrees with this, it would be great hear from them......