God has woven music into the very fabric of creation. Because God made humans in His image, we share a love and appreciation for music with all created beings. It is one of the most effective means of impressing the human heart and soul.
Tastes in music vary greatly from individual to individual and from culture to culture. Melodies, rhythms, instruments, harmonies, lyrics and styles may vary greatly, yet the focus of the Christian should be on choosing music that is noble, uplifting, and wholesome and which appeals to both the intellect and emotions and impacts the body in a positive way.
Seventh-day Adventist music making means to choose the best and above all to draw close to our Creator and Lord and glorify him. C11-140 PUC Ed. Code