  For Ibn Ezra, the human soul is the only unchanging, eternal entity in the universe; it is the only thing that can be said to be similar, in some sense, to God. For example, the opening sentence in Sefer Tzahut (a grammatical treatise!) states: “Because the human soul was created in the image of God, her actions are similar to his” (Levin 1985, 379). At the end of Yesod Mora (Cohen 2002, 200–201) he cites the five points of resemblance between the soul and God noted in the Talmud; and he implies that Shi‘ur Qoma professes a similar doctrine. Ibn Ezra takes these similarities rather literally, as it seems.