 While Christianity, as perceived by Polqar, accepts the existence of God, it rejects the other two principles—God’s unity and incorporeality—because of its acceptance of the doctrines of the Trinity and the Incarnation. Hence, Christianity cannot be a true religion. Polqar presents his critique chiefly in the second chapter of Teshuvat Apikoros and in the second section of treatise one of ʿEzer ha-Dat, where he enumerates the three principles that should form the foundation of any true religion. Although he does not explicitly mention Christianity, we can confidently assume, based on Abner’s reference to this chapter in his Teshuvot la-Meḥaref, that the object of this critique is the Christian believer.