  The fourth and last treatise of Sefer ha-‘Ikkarim is primarily concerned with the principle of reward and punishment and its roots. The first part of this treatise (chapters 1–28) contains Albo’s central discussion on the theory of providence, while the second part (chapters 29–51) incorporates his main discussion on the theory of recompense. Below we will discuss these two theories in their order of appearance in the book.