Before taking up the more theological problem of reward and punishment, he devotes the last section of the theoretical part of his book to a discussion of the relation of the possible or material intellect to the rest of the human soul. This problem also arose from Averroes's interpretation of the Aristotelian psychology, and is closely related to the other one of the unity of the human intellect. It is needless for us to enter into the technical details which are a weariness to the flesh of the modern student, but it is worth while to state briefly the motives underlying the opposing views. Averroes, who had no theological scruples, interpreted Aristotle to mean that the part of the soul which was intimately associated with the body as its form, constituting an indissoluble organism in conjunction with it, embraced its lower faculties of sense, imagination and the more concrete types of judgment. These are so intimately bound up with the life of the body that they die with its death. The reason on the other hand, which has to do with immaterial ideas, or intelligibles as they called them, is eternal and is not the form of the body. It is a unitary immaterial substance and is not affected by the life or death of the body. To be sure it comes in contact with the human soul during the life of the body, thus bringing into existence an individualized human reason as a passing episode. But this individualized phase of the intellect's life is dependent upon the body and ceases when the body dies, or is reabsorbed in the universal intellect.

The theological implications of this view were that if there is any reward and punishment after death, it would either have to be administered to the lower faculties of the soul, which would have to be made immortal for the purpose, or if the rational soul is the subject of retribution, this cannot affect the individual, as there is no individual rational soul. Hence the Christian opponents of Averroes, like Albertus Magnus and Thomas Aquinas (Hillel speaks of them here as the "Religionists," or the "Sages who believe in religion"), endeavored to vindicate for the Aristotelian definition of the soul as the form of the body, also the rational part, thus maintaining the view that the reason too has an individual existence both during life and after death. Thomas Aquinas, as a truer interpreter of Aristotle, goes so far as to maintain that the Active Intellect itself is also a part of the human soul, and not one of the angelic separate Intelligences. Neither Maimonides nor Hillel ben Samuel, nor any other Jewish philosopher was able to depart so widely from their Arabian masters or to undertake an independent study of Aristotle's text, as to come to a similar conclusion. Hence the Active Intellect in Jewish Philosophy is unanimously held to be the last of the Angelic substances, and the proximate inspirer of the prophet. The discussion therefore in Hillel's work concerns the possible intellect, and here he ventures to disagree with Averroes and decides in favor of the possible intellect as a part of the soul and the subject of reward and punishment.[327]

Concerning the nature of reward and punishment after death opinions are divided. Some think that both reward and punishment are corporeal. Some say reward is spiritual, punishment is corporeal; while a small number are of the opinion that both are spiritual. Hillel naturally agrees with the latter and gives reasons for his opinion. If the soul, as was shown before, is incorporeal, immaterial and a formal substance, it cannot be influenced by corporeal treatment. For corporeal influence implies motion on the part of agent and patient, and the pervasion of the influence of the former through the parts of the latter; whereas a spiritual substance has no parts. Besides, if reward and punishment are corporeal, and Paradise is to be taken literally, then why separate the soul from the body, why not reward the living person with eternal life and give him the enjoyment of paradise while on earth? The effect would be much greater upon the rest of mankind, who would see how the righteous fare and the wicked. The objection that this would make people mercenary does not hold, for they are mercenary in any case, since they expect reward; whether in this life or in the next makes no difference. Reward must therefore be spiritual, and so must punishment, since the two go together.[328]

When God in his kindness favored the human race by giving them a soul, which he united with the body, he also gave them the possibility of attaining eternal happiness. For this purpose he arranged three grades of ascent, viz., the three intellects spoken of above, the material or possible intellect, the acquired intellect (this is the actual functioning of the possible intellect and the result thereof) and the active intellect. The second intellect is partly speculative or theoretical and partly practical. The theoretical intellect studies and contemplates all intelligible existents which are separate from matter. There is nothing practical in this contemplation, it is just the knowledge of existents and their causes. This is called the science of truth, and is the most important part of philosophy.

The practical intellect is again divided into the cogitative and the technological. The former decides whether a thing should be done or not, and discriminates between the proper and the improper in human actions and qualities. It is important as a guide to the happiness of the soul because it instructs the appetitive power in reference to those things which are subject to the will, and directs it to aim at the good and to reject the evil.

The technological intellect is that by which man learns arts and trades. The practical intellect is also theoretical in the sense that it has to think in order to discriminate between the proper and the improper, and between the beneficial and injurious in all things pertaining to practice. The difference between the speculative and practical intellects is in the respective objects of their comprehension, and hence is accidental and not essential. The objects of the theoretical intellect are the true and the false; of the practical, the good and the bad. The acquired intellect gives these intelligibles to the soul through the possible intellect, and is intermediate between the latter and the Active Intellect, which is one of the separate Intelligences above soul. The Active Intellect watches over the rational animal that he may attain to the happiness which his nature permits.

Men differ according to their temperamental composition and their human conduct. This leads to differences in the power of understanding and in the amount of influence received from the Active Intellect. Hillel quotes Maimonides in support of his view that the prophetic stage is an emanation of glory from God through the medium of the Active Intellect, which exerts its influence upon the rational power and upon the imagination, so that the prophet sees his vision objectified extra animam. The three conditions requisite for prophecy are perfection in theory, perfection in imagination and perfection in morals. The first without the second and third produces a philosopher; the second without the first and third gives rise to a statesman or magician.

It is important to know, he tells us, that the cultivation of the reason and imagination alone is not sufficient. Practice of the commandments is very important. Hence a man must guide properly the two powers of sense perception and desire, which are instruments of the rational power. For, as Maimonides says in his commentary on Aboth (cf. p. [282]), all observance and violation of the commandments, good and bad qualities depend upon those two powers. Without a proper training of these the influence of the active intellect upon the reason and imagination may lead to evil.

Beginning with sense perception a man must train all his five senses to attend only to what is good and to turn away from evil. When he satisfies his sensuous desires, he must do this in order to preserve his body that he may be enabled to serve God in the best possible way.

The same applies to the power of desire. This is the power which directs one to pursue the agreeable and shun the disagreeable. From it proceed also courage, confidence, anger, good will, joy, sorrow, humility, pride. All these qualities must be used in the service of God. If a man do this, he will attain the grade of an angelic being even during life, and will be able to perform miracles like the prophets and the sages of the Talmud.