Godhead refers to the aspect or substratum of God that lies behind God's actions or properties (i.e., it is the essence of God), and its nature has been the subject of long debate in every major religion.
The closest corresponding term in the classical and modern languages of Jewish scholarship is אלוהות (elohút), meaning deity (essential nature of a god) or divinity.Max Kadushin notes that "The plural 'Elohot, gods, must not be confused with 'Elohut, Godhead. The latter is used with reference to God".
The leading Jewish Neoplatonic writer was Solomon ibn Gabirol. In his Fons Vitae, Gabirol's position is that everything that exists may be reduced to three categories: the first substance (God), matter and form (the world), with the will as intermediary. Gabirol derives matter and form from absolute being. In the Godhead he seems to differentiate essentia (being) from proprietas (attribute), designating by proprietas the will, wisdom, creative word ("voluntas, sapientia, verbum agens"). He thinks of the Godhead as being and as will or wisdom, regarding the will as identical with the divine nature. This position is implicit in the doctrine of Gabirol, who teaches that God's existence is knowable, but not His being or constitution, no attribute being predicable of God save that of existence.
Kaufmann holds that Gabirol was an opponent of the doctrine of divine attributes. While there are passages in the Fons Vitae, in the Ethics, and even in the Keter Malkut (from which Sachs deduces Gabirol's acceptance of the theory of the doctrine of divine attributes) which seem to support this assumption, a minute examination of the questions bearing on this, such as has been made by Kaufmann (in Gesch. der Attributenlehre), proves very clearly that will and wisdom are spoken of not as attributes of the divine, but with reference to an aspect of the divine, the creative aspect; so that the will is not to be looked upon as intermediary between God and substance and form. Matter or substance proceeds from the being of God, and form from God as will, matter corresponding to the first substance and form to the will; but there is no thought in the mind of Gabirol of substance and will as separate entities, or of will as an attribute of substance. Will is neither attribute nor substance, Gabirol being so pure a monotheist that he can not brook the thought of any attribute of God lest it mar the purity of monotheism. In this Gabirol follows strictly in the line of Hebrew tradition.