 A final theme to note concerns the relation between reason and faith, which also forms part of Kierkegaard’s critical engagement with Hegelianism. As discussed above, Hegel may be seen to have taken Lutheranism in a more rationalistic and philosophical direction, to which Kierkegaard’s emphasis on the “paradox” of the incarnation, which underlies Christian faith, as well as his emphasis on divine hiddenness, may be seen as a corrective. For Kierkegaard, this was essential to properly appreciate Luther’s theology of the cross, which because it is alien to rational comprehension, makes religious commitment a matter of individual faith and existential risk, as typified in the story of Abraham to which he and Luther both  refer[32]—though  in his own way, Kierkegaard like Leibniz suggests that while this puts faith above reason, it does not put it contrary to it and so render it irrational in that  sense.[33]