'Etsah (H6098) means counsel, advice, plan, purpose, design. It is the noun form derived from ya'ats (H3289, 'to counsel'). It appears approximately 87 times in the Hebrew Bible. 'Etsah can refer to human advice, the deliberations of a council, or — most significantly — the eternal counsel and purpose of God. It is contrasted with foolishness and opposed by wicked scheming.
The biblical theology of divine 'etsah is foundational to the doctrine of providence. The counsel of the LORD — his eternal, sovereign purpose — stands forever (Psalm 33:11). Unlike human plans that crumble or nation-state strategies that fail, God's 'etsah is unalterable and always accomplished: 'The LORD of hosts has purposed, and who will annul it? His hand is stretched out, and who will turn it back?' (Isaiah 14:27).
Wisdom literature prizes seeking 'etsah — gathering good counsel is a mark of wisdom (Proverbs 11:14; 15:22). The righteous man does not 'walk in the counsel of the wicked' (Psalm 1:1) but seeks God's wisdom. The messianic king bears the title Pele' Yo'ets — 'Wonderful Counselor' (Isaiah 9:6) — the one in whom the full 'etsah of God is embodied and enacted.