Well, after all the term' theory' is from the Hellenic term 'θεός' for God.
Is that really relevant?
Also:
As an everyday word, theoria, θεωρία, meant "a looking at, viewing, beholding", but in more technical contexts it came to refer to contemplative or speculative understandings of natural things, such as those of natural philosophers, as opposed to more practical ways of knowing things, like that of skilled orators or artisans.
Source: http://www.perseus.tufts.edu/hopper/resolveform?type=start&lookup=qewr&lang=greek
Well, it could refer to [g]od(s), seeing as philosophical reasoning in ancient Greece was actually the discussion of mythology in order to explain how and why things are with the gods in mind. But this is going off topic..