Regnant views of rabbinic theology claim it is non-theoretical due to its homiletic or poetic nature or because it is a form of social construction that sustains the rabbinic way of life. Such approaches to rabbinic theology obscure the realism that permeates the rabbis’ thought about God. In addition to the belief that God exists independently of human thought, theological realism requires one to have reasons supporting the claim about God’s independent existence. The capacity to offer such reasons, which the rabbis clearly exercise, entails the ability to successfully refer to God. Part of what motivates non-theoretical approaches to rabbinic theology is the belief that reference falters when it comes to the transcendent. A new theory of reference proposed by John Perry and Kepa Korta looks beyond how language hooks onto the world and instead emphasizes the cognitive and communicative purposes of reference. This paper utilizes Perry and Korta’s referential theory to argue that reference is a necessary feature of rabbinic theology and to explain how theological reference functions in a religious community that eschews systematic and dogmatic thinking about God.