Eleven of the disciples Jesus chose to spread his message misunderstood the central tenets of His teaching. They were obsessed with the physical world of the senses. They continued to practise religious animal sacrifice, which pleased the lower gods but did not help to foster a connection with the true God. They wrongly taught that those martyred in the name of Christ would be bodily resurrected.
In contrast, Jesus is able to teach Judas the true meaning of his life, ministry and death. Mankind can be divided into two races, or groups. Those who are furnished with the immortal soul, like Judas, can come to know the God within and enter the imperishable realm when they die. Those who belong to the same generation of the other eleven disciples cannot enter the realm of God and will die both spiritually and physically at the end of their lives. As practices that are intertwined with the physical world, animal sacrifice and a communion ceremony centered around cannibalism (the symbolic consumption of Jesus' flesh and blood) are condemned as abhorrent. Death is seen not as a glorious event but simply as a way to escape the perishable realm of the flesh.
Of crucial importance is the author's understanding of Jesus' death. The other Gospels argue that Jesus had to die in order to atone for the sins of humanity. The author of Judas claims this sort of substitutionary justice pleases the lower gods and angels. The true God is gracious and thus does not demand any sacrifice. In the Gospel of Judas, Jesus's death is simply a final way for him to leave the realm of the flesh and return to the luminous cloud.