Whilst all his predecessors accepted, on the authority of R. Simlai,(80) the number (613) of the commandments as an uncontested fact, and based their compositions on it, Nachmanides questions the whole matter, and shows that the passages relating to this enumeration of laws are only of a homiletical nature, and thus of little consequence. Nay, he goes so far as to say, “Indeed the system how to number the commandments is a matter in which I suspect all of us (are mistaken) and the truth must be left to him who will solve all doubts.” We should thus be inclined to think that this adherence to the words of the earlier Authorities was at least as much due to this critical scepticism as to his conservative tendencies. The space left to me I shall devote to the second class of his writings, in which Nachmanides worked less after given types. These reveal to us more of his inner being, and offer us some insight into his theological system. The great problem which seems to have presented itself to Nachmanides’ mind was less how to reconcile religion with reason than how to reconcile man with religion. What is man? The usual answer is not flattering. He is an animal that owes its existence to the same instinct that produces even the lower creatures, and he is condemned, like them, to go to a place of worm and maggot. But, may not one ask, why should a creature so lowly born, and doomed to so hapless a future, be burdened with the awful responsibility of knowing that he is destined “to give reckoning and judgment before the King of kings, the Holy One, blessed be He”? It is true that man is also endowed with a heavenly soul, but this only brings us back again to the antithesis of flesh and spirit which was the stumbling‐block of many a theological system. Nor does it help us much towards the solution of the indicated difficulty; for what relation can there be between this _materia impura_ of body and the pure intellect of soul? And again, must not the unfavourable condition in which the latter is placed through this uncongenial society heavily clog and suppress all aspiration for perfection? It is “a house divided against itself,” doomed to an everlasting contest, without hope for co‐operation or even of harmony.