The document elaborates on the theological basis of the 2nd Commandment, citing biblical references to the sanctity of God's name and the prohibitions against misusing it, including blasphemy and false oaths. It emphasizes that respect for God's name reflects respect for God Himself and highlights the importance of maintaining integrity in one's promises and oaths. Additionally, the document discusses the significance of names in Christian baptism, underscoring that names are sacred and represent the dignity of individuals.