 Book 10 takes up the existence and nature of the god(s) as its main theme, and it is here that we get the most sophisticated theology the Laws has to offer. The bulk of the book is presented as the prelude to impiety laws, and consists in an argument against three beliefs which are the characteristic causes of impiety: (1) that the gods do not exist; (2) that the gods are not concerned with human beings; and (3) that the gods can be influenced by prayers and sacrifices.