In his writings the renowned Jewish philosopher Emmanuel Levinas (1906–1995) repeatedly testifies to his indebtedness to the French thinker and playwright Gabriel Marcel (1889–1973). Despite this on-going philosophical acknowledgment, scholarship has only rarely attempted to examine the nature of this intellectual exchange. This article seeks to explore Levinas’ phenomenological response to Marcel’s dialogical reflections on the link between technics, commandment, and transcendence.