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In the polemical literature against Judaism, it is stated that Islam is the last religion, Prophet Muhammad was foretold in the Bible, and the Bible is distorted. Among the authors of such works, there are many who embraced Islam from Jews and Christians. Through their works, these converts show Muslims how serious they are in embracing Islam. In this article, the treatise under the evaluation was first brought to the agenda in 1867 by Gustav Flügel (d. 1870). Flügel claimed that the author of the treatise was a Spanish or Moroccan convert Jew named Rakili. However, recent researches have revealed that Rakili is the name of the copyist and the author is an unknown Jew. Due to the Hebrew words in the text of the treatise, the author is thought to be a Jewish convert. The author of the treatise makes use of intensive quotations from Tanakh. However, it seems that the criticism of the treatise is not as strong as Ibn Hazm. The author also quotes from the Jewish oral tradition. Although the author is thought to be a Jewish convert, it is difficult to say that there is a very strong polemic of Judaism. Rather than showing that the Torah has been tampered with, using the passages of Tanakh, he wants to demonstrate that the Israelites went astray. In doing so, he tries to refute the Jewish claim of chosenness. Instead of stating that the Jews were not at the point of religious representation of God’s message, the author claims that Muhammad's followers were the addressees of this election. This method, which we occasionally encounter in other polemical treatises, appears as a much more intense and central agenda in this treatise. The most original aspect of this treatise at issue is the Ishmael-Isaac, Hagar-Sarah and Moses- Muhammad comparisons. The author insistently emphasizes that the chosen line is not the lineage of Isaac, but the lineage of Ishmael. As a natural consequence of this, he tries to prove that Muhammad is the greatest prophet to be obeyed and followed. What is interesting here is that the author, as a Jewish convert, tried to refute the idea of the chosennes of Jewish nation. According to him, there is an election not through Sarah and Isaac, but through Hagar and Ishmael. It is seen that those who have converted do such things both to prove their sincerity and to be accepted by Muslim administrators. The author’s glorifications of the Prophet Muhammad and his miracles by scorning Moses' miracles and Jewish ancestors can be described as an extreme attitude in this sense. The author also devotes a place to the subject of Biblical prophecies about the Prophet Muhammad. In this part, the author of the treatise stated that the gematria (abjad) value of some words in the Torah and the word Muhammad are equal. He claims that there are passages pointing to Muhammad. However, these passages are known in the polemical literature and are issues that were mentioned before the author. Apart from these widely known passages, there are some other passages he quoted. But these passages are also based on strained interpretations. Again, in some passages he quoted from Tanakh, it is seen that he was flexible and not loyal to the text. One of the points that the author dwells upon is the sins committed by the Israelites and the curses that were inflicted on them. The author of treatise supports this with passages different from Tanakh. Drawing attention to the fact that the Jews were cursed in their own books, which they consider sacred, the author tries to show that a nation so cursed cannot be a chosen people. The author, contrary to the Jews' expectation of the Messiah, points out that Jesus will come back, break the cross, kill the pig, and rule the earth. The writer, who reported the hadith that the Jews would be killed in the End Times, even reports that when the Jews hid behind the stones, the stones would say "There is a Jew behind me, come and kill". According to him, the time for Jews to repent has passed, because they could not take this opportunity by denying Muhammad either. The author has an interesting explanation as to why the hereafter and resurrection are not mentioned in the Torah. According to this claim, when God sent down the Torah to Moses, he ordered the Israelites to keep their orders and refrain from their prohibitions. Since God knows the hardness and stubbornness of the hearts of the Israelites, that most of them are devilish, engaged in magic and pagan cults, and prefer the world to the hereafter, he did not mention the issues such as heaven, hell, reward and punishment in the Torah. On the contrary, in many parts of the Torah, God said to them if you keep my orders, your sustenance will increase, your generation will increase, fertility will increase, and you will win victories over your enemies.