The discussion of the "Thing" is undoubtedly a central issue in 20th century continental philosophy. Heidegger is in a very important position in it. This article attempts to review Levinas's discussion of the corresponding issue in contrast to the study of utensils and works of art in Heidegger's earlier and later philosophy. It is argued that Levinas and Heidegger share very similar views on the "purposiveness-usefulness" of the utensil, the "purposelessness-uselessness" of the work of art, and the critique of the form-material model. However, on the key point of the embodied basis of the work of art, Levinas overturns Heidegger's generalized structure of neutrality and opens up a differentiated picture of the world. This also reflects Levinas's unique conception of art and has a profound influence on subsequent philosophical thought.