Much modern and contemporary Jewish thought emphasizes God’s transcendence as a result of adopting a perfect being theology that affirms God’s simplicity and uniqueness. As a consequence, Jewish theology has become an exercise in placing ever more strict limitations on our knowledge of God. In his recent work, Gellman has proposed taking divine goodness as the starting point for Jewish theology thus eliminating the conundrums associated with divine simplicity. This paper will consider the many benefits and some of the challenges of beginning Jewish theology from God’s goodness.