In the second essay Judah enters into a detailed discussion of some of the theological questions hinted at in the preceding one. To these belongs in the first place that of the divine attributes. Judah rejects entirely the doctrine of essential attributes which had been propounded by Saadia Gaon and Bahya ibn Paquda. For him there is no difference between essential and other attributes. Either the attribute affirms a quality in God, in which case essential attributes can not be applied to Him more than can any other, because it is impossible to predicate anything of Him, or the attribute expresses only the negation of the contrary quality, and in that case there is no harm in using any kind of attributes. Accordingly, Judah divides all the attributes found in the Bible into three classes: active, relative, and negative, which last class comprises all the essential attributes expressing mere negations.