This article arises that the philosophical notion of Emmanuel Levinas the idea of God offers a response to the discussion on the relationship between Levinas and Judaism. So are some approaches to interpreters and commentators, biographical data of the author and his formative readings —Biblical, literary, and philosophical— are exposed, and refers to some philosophical terms which clarify the ethics as first philosophy, to indicate the idea of God as a transcendence that protects the separation between the Same and the Other.