摘要：This article aims to analyze the main aspects of the heideggerian reading of Hegel’s Phenomenology of Spirit, from the perspective of the history of being. Firstly, it indicates the absolute as prerequisite and as the conductor of Hegelian thought. Accordingly Heidegger, this emphasis on the subject as the absolute justifies the Phenomenology as the last possibility of grounding metaphysics. From the absolute, it is analyzed the attribution of the adjective "theological" to Hegel’s thought. In what sense a philosophy that identifies subject and absolute can be theological?
