 In philosophical reflection, Plato (427/428–348/347 BCE) plays a role in the development of implicit panentheism although there is disagreement about the nature of that role. Hartshorne drew a dipolar understanding of God that includes both immutability and mutability from Plato. Hartshorne understood Plato’s concept of the divine to include the Forms as pure and unchanging being and the World soul as changing and in motion. Although he concluded that Plato never reconciled these two elements in his understanding of the divine, both aspects were present (1953, 54). J. Cooper, instead, maintains that Plato retained an essential distinction between the Good and the other beings that Plato called gods. According to J. Cooper, Plotinus (204–270 CE) rather than Plato provided the basis for panentheism with his description of the physical world as an emanation of being from the One making the world part of the Ultimate (2006, 35–39). However, Baltzly finds evidence in the Timaeus of a polytheistic view that can be identified as panentheistic (2010).