Two ancient rabbis, Akiba and Ishmael, fundamentally disagreed about how God reveals divine truth - a theological tension that Abraham J. Heschel masterfully unpacks in Volume II of "Theology of Ancient Judaism." Through historical-theological analysis, Heschel reveals how these competing visions - Rabbi Ishmael's transcendental view of a distant God versus Rabbi Akiba's immanental belief in divine immanence - shaped rabbinic understanding of revelation. Their contrasting principles reverberated through rabbinic discussions of Torah's pre-existence, Moses' heavenly ascent, and divine presence in the earthly realm. Heschel's investigation demonstrates that ancient rabbis constructed coherent theological frameworks with the same systematic rigor they applied to legal reasoning. While the work represents a breakthrough in understanding rabbinic theological thought, some methodological questions arise regarding Heschel's integration of medieval sources with ancient materials and limited engagement with contemporary non-rabbinic Jewish perspectives. Nevertheless, this volume illuminates how early rabbinic debates about divine revelation established enduring patterns of Jewish theological discourse.