Yeah. I guess... It depends on your theory of numbers...

Plato believed that there was this realm of forms where objects existed in their perfect state. I guess teh realm of forms was meant to be heaven. He thought that in the realm of forms there existed a perfect lion and a perfect tiger and a perfect triangle etc. If you think that abstract objects (like the number 7) actually exist then I guess numbers would have been created by God...

Another way to go would be to say that we can construct things. For example... I define the abstract objects 'Alex's lost sock centre' as being the smallest circumference you can draw that encompasses all the socks I've lost in my life'. If you think that God already made that abstract object then all I'm doing is describing something that already existed. If you think that abstract objects can be defined into existence (and only enjoy existence as a description) then God didn't need to create it...

I knew this guy who was interested in the structure (arrangement) of facts... His favourite kinda questions were questions like this:

When God fixed the facts of physics...
Was there more work to do to then fix the facts about biology...
Or when God fixed the facts of physics...
Then did the facts about biology thereby get fixed for free.

(The question is about whether the facts about physics logically fix the facts about biology or whether the facts about biology are logically independent from the facts about physics).

I guess that God can be the first cause (the ultimate cause) without being the local cause (the proximate cause) of much.

So God might have fixed the mathematical facts by fixing the facts about physics which fixed the facts about us which fixed the facts about our mathematics.

Dunno.