The Mishnah consists of six divisions known as Sedarim or Orders. The Babylonian Talmud has Gemara — rabbinical analysis of and commentary on the Mishnah — on thirty-seven masekhtot. The Jerusalem Talmud (Yerushalmi) has Gemara on thirty-nine masekhtot. The Talmud is the central text of Rabbinic Judaism and the primary source of Jewish religious law (halakha) and Jewish theology.