 On this view, propositions are identical with divine mental states; and properties and relations not exemplified by God are independent of God, a la theistic Platonism. This is the view of Gould and Davis (2014). They say, “Thus, abstract objects exist in two realms: the divine mind and Plato’s heaven ” (2014: 61). They decline to say in this particular essay whether mentalism or Platonism is true of other sorts of abstract objects (e.g., numbers, states of affairs, possible worlds). So what we have in Gould and Davis is an initial sketch of a proposal. They are motivated by bootstrapping worries for theistic activism (itself an emanationist view). They think that they can evade bootstrapping objections by having some abstracta be identical with divine mental states, and having the others not grounded in God. Their own name for this view is “modified theistic activism”.