LEV49 … morality for Judaism is "nothing less than a three-term relationship involving man, his human neighbor, and God himself" (Fackenheim, Encounters Between Judaism and Modern Philosophy, p. 48). The rabbinic source for this concept is found in the cryptic comment on [this verse]."Rabbi Akiva says: 'What do we learn from the phrase 'and commit a trespass against Lord'? Those who borrow and lend and trade do so only with contracts and witnesses, so that when one falsifiers he falsifies the contract and the witness. But one who entrusts an object to his friend does not wish anyone to know except the Third One who is between them. When one, therefore, falsifies, he falsifies against the Third One" (Sifra 372:4). Rabbi Akiva observes the fact that although the Torah seems to be dealing here with transgressions against one's fellow man, it is called a "trespass against the Lord." Rabbi Akiva seems to be suggesting that in all interhuman relationships, there is the invisible presence of a Third One (shelishi she-beineihem)--God Himself, who symbolizes the trust, the obligation, the moral dimension.