For the purposes of this paper I will use the term ‘theology’ to signify the cognitive content of religious discourse. In specific I refer to those cognitive assertions about one’s ultimate concern, including but not limited to assertions about the existence or non-existence of God. Theology arises through the critical reflection of individuals and communities on texts, traditions, culture including philosophy and science, and personal and community experience. I do not intend to privilege the term ‘theology’ to mean the specific cognitive claims of Christianity or any other religion, although it certainly includes them. Thus atheism is a form of theology in so far as the assertion that there is no God is a cognitive assertion bearing a truth claim about the reality of God.