Conclusion In this essay I have tried to show that the Buber’s notion of the I-Thou relation is not a reciprocal relation and therefore does not turn God into an equal. The word “Thou” merely indicates the initiative on the part of an I of turning toward and addressing that which confronts the I. In speaking “Thou,” the I does not reduce the other to an object, that is, an It. Hence, one allows the other to be as it is. More importantly, the action of speaking “Thou” is also an address and turning toward God. In so doing, the I has not reduced God to an equal, as Levinas fears.