This commentary examines Professor Guttmann's *Principles of Judaism*, analyzing both its methodological contributions and theoretical limitations in reconstructing modern Jewish theology. The author employs critical philosophical analysis to evaluate Guttmann's approach to resolving tensions between traditional Jewish thought and modern scholarship. Key findings indicate that while Guttmann's historical and comparative sections, particularly his analysis of medieval Jewish philosophy and Christian-Jewish differences, demonstrate scholarly mastery, his constructive theological framework suffers from insufficient systematic development. The study identifies Guttmann's central distinction between essence and accident—reframed as dogma versus doctrine—as a significant contribution, wherein unchanging dogmas of Jewish religious experience are distinguished from their historically contingent doctrinal expressions. However, the analysis reveals fundamental problems with Guttmann's Kantian postulational method and his characterization of Judaism as "ethical monotheism," arguing that this approach inadequately addresses primary religious experience and personal divine encounter. The commentary concludes that Guttmann's greatest success lies in removing intellectual obstacles to faith rather than demonstrating religious faith itself. His emphasis on the sanctification of life through mitzvot and the centrality of revelation, while avoiding both literalist and purely rationalist extremes, offers valuable insights for Conservative Jewish theology, though requiring further development in prophetic theory and metaphysical foundations.