  The most systematic formulation of Ibn Ezra’s philosophical ideas is found in Yesod Mora (The Foundation of Reverence) (Cohen 2002). Significantly, this is a monograph on the rationale of the commandments, perhaps the key field (along with biblical interpretation, with which it overlaps somewhat) for the development of a specifically Judaic philosophy. Like his other writings, it is very short, contains not a few cryptic passages whose meaning has never been satisfactorily fleshed out, and does not always sit well with his pronouncements in other writings. There is good reason to believe that Yesod Mora was written shortly before Ibn Ezra’s death, and it thus may comprise his final statement on the issues.