 Shorn of his anthropocentrism, Irigaray’s philosophy of religion recalls the twofold ambition of Feuerbach’s philosophy of religion in 1841: to elevate “man” to the level of “God” in order to display the true essence of the species-being; and to dissolve “God” into the human essence more unequivocally than Hegel, who did not fully anthropologize the divine. Her relation to Feuerbach (and Hegel) is apparent in her account of the sensible transcendental as marking the fundamental materiality of spirit. Debates concerning Irigaray’s possible “essentialism” and “utopianism” also recall Marx’s critique of Feuerbach’s “species-being”, and repeated charges of the utopian quality of Marx’s own idea of unalienated humanity. Some feminists rebut the utopian charge by finding in Irigaray’s reflections on the element of air in the work of Heidegger a tangible example of materiality that transcends the limitations of embodiment without being any less material (Armour 2003). Others read Irigaray’s notion of a sensible transcendental as relying too heavily on western models of autonomy and self-determination (M. Keller 2003). Recently, Irigaray’s explorations of the meaning of spirit/breath as the elemental force of life have put her in touch with eastern religious traditions such as Hinduism (Irigaray 1999 [2002]).