As an important subject of Western philosophy, the transcendence opposing to life discovers that death is a significant theme in the tradition of Western philosophy. After the death of Socrates, hi s spirit surly becomes eternity, the spirit breaking away from the fetter of the body proves the truth of philosophy in the transcendence. However putting the truth beyond the realm of life discovers Socrates intention to opposing life with philosophy. By denying life, Socrates moving toward the truth means that he denies the responsibility of his existence. Our research begins with these topics which are designed to reflect how the Wes tern philosophy faces the relationship between death and life. We also address how Lévinas resolves the opposition between body and death by linking life and transcendence.