 Irigaray can be interpreted as striving to create a religious language that leads neither to theism nor to atheism but rather to a dialectic of immanence and transcendence that does not in any way assume an “object of belief” along hierarchical lines of verticality (see Hollywood 2002: chap. 7). In comparison to traditional theological accounts of such a dialectic, however, the emphasis of Irigaray’s philosophy of religion is oriented to affirming immanence, rather than to escaping finitude, embodiment, and materiality. The divine is to be found in the space between two (human) beings who encounter each other face to face in the recognition of sexual difference. Transcendence for women hinges on the possibility of this radical, and relational, immanentizing of the meaning of divinity.