In the first place Spinozism is asserted to be Atheism—by Jacobi, for instance (Werke, Vol. IV. Section I. p. 216)—because in it no distinction is drawn between God and the world; it makes nature the real God, or lowers God to the level of nature, so that God disappears and only nature is established. But it is not so much God and nature that Spinoza sets up in mutual opposition, as thought and extension; and God is unity, not One made up of two, but absolute Substance, in which has really disappeared the limitation of the subjectivity of thought and nature. Those who speak against Spinoza do so as if it were on God’s account that they were interested; but what these opponents are really concerned about is not God, but the finite—themselves. The relationship between God and the finite, to which we belong, may be represented in three different ways: firstly, only the finite exists, and in this way we alone exist, but God does not exist—this is atheism; the finite is here taken absolutely, and is accordingly the substantial. Or, in the second place, God alone exists; the finite has no reality, it is only phenomena, appearance. To say, in the third place, that God exists and we also exist is a false synthetic union, an amicable compromise. It is the popular view of the matter that the one side has as much substantiality as the other; God is honoured and supreme, but finite things also have Being to exactly the same extent. Reason cannot remain satisfied with this “also,” with indifference like this. The philosophic requisite is therefore to apprehend the unity of these differences in such a way that difference is not let slip, but proceeds eternally from substance, without being petrified into dualism. Spinoza is raised above this dualism; religion is so also, if we turn its popular conceptions into thoughts. The atheism of the first attitude—when men set up as ultimate the arbitrariness of the will, their own vanity, the finite things of nature, and the world dwells for ever in the mind—is not the standpoint of Spinoza, for whom God is the one and only substance, the world on the contrary being merely an affection or mode of this substance. In the respect that Spinoza does not distinguish God from the world, the finite, it is therefore correct to term his theory atheism, for his words are these: Nature, the human mind, the individual, are God revealed under particular forms. It has been already remarked (pp. 257, 258, 280) that undoubtedly Substance with Spinoza does not perfectly fulfil the conception of God, since it is as Spirit that He is to be conceived. But if Spinoza is called an atheist for the sole reason that he does not distinguish God from the world, it is a misuse of the term. Spinozism might really just as well or even better have been termed Acosmism, since according to its teaching it is not to the world, finite existence, the universe, that reality and permanency are to be ascribed, but rather to God alone as the substantial.