Berkouwer and Tillich: The Relationship between Theology and Philosophy Paul Tillich writes, ‘Philosophy and theology ask the question of being. But they ask it from different perspectives. Philosophy deals with the structure of being in itself ; theology deals with the meaning of being for us’ ( Systematic Theology , The University of Chicago Press, Harper and Row Publishers, New York and Evanston, 1967, (three volumes in one), Vol. I, p. 22 (emphasis mine)). He maintains that ‘ … the philosopher tries to maintain a detached objectivity, toward being and its structures … ‘ while ‘the theologian … is involved in it (his object) … with … the love which accepts saving … personal truth. The basic attitude of the theologian is commitment to the content he expounds’ (pp. 22-23, brackets mine). Tillich seeks to emphasize the unity of truth, emphasizing that reason and faith should not be separated from each other (Vol. I, Part I, ‘Reason and Revelation’ (pp. 71-159)).