Instead of making Him a God of forms, they made Him a God of attributes. And then they said all the beauty, goodness, wisdom, and justice belong to Him. All things that we can conceive in our mind, we give those things to God, and consider all those things in God in their perfection. That is the highest form of making God intelligible. That all that our intelligence, our mind thinks as beautiful, as good, as valuable, to see all that in perfection in One Being, and to idealize that Being as the greatest and the highest of all beings: that is what we call making God intelligible. But, at the same time, in the spiritual path that is the first step. In the religious path that is the last step; in the spiritual path that is the first step.