 The closing sections of treatise one in ʿEzerha-Dat exemplifies Polqar’s threefold method. Firstly, he sets forth the importance of the Oral Law, which is necessary for filling out the written law. While the Written Torah only sketches out the general features of the law, the Oral Law explains in detail how man should interpret and apply that law. Secondly, he narrates the historical events that led Rabina and Rav Ashi, the two Amoraic sages who compiled and revised the Babylonian Talmud, to write down the Oral Law: the exile and the great risk of losing Talmudic foundations, rulings, and  interpretations.[11]  Thirdly, Polqar proclaims that the Talmud has many layers of meaning; some assertions must be taken at face value, while other must be understood in an esoteric sense.