In medieval Jewish philosophy, the fundamental question of being found one of its most sophisticated treatments in Ibn Gabirol's metaphysical system - a system Abraham Joshua Heschel masterfully deconstructs in his posthumously translated German essays. At the heart of Gabirol's metaphysics lies a complex dualism where beings emerge from two universal roots: Matter and Form. Through systematic examination of Gabirol's *Fons Vitae*, particularly his distinction between essence and existence, Heschel reveals how beings manifest as "Forms existing in Matter." Divine will operates as a primal light, emanating secondary light that Matter absorbs while Form shapes into actual entities. Matter provides essence (*essentia*) to beings while Form bestows existence (*esse*), creating an interdependent relationship where neither can exist in isolation. Both Matter and Form originate through divine creation rather than emanation, existing initially as potential beings in God's knowledge before achieving actuality through their union. This analysis demonstrates that Gabirol's doctrine of *creatio ex nihilo* represents creation from potentially existent beings - a framework that would significantly influence medieval philosophical discourse on existence and essence.