This article proposes a new interpretation of the ontological significance of the Biblical statement ‘I am that I am’ that focuses on the relationship between the Heideggerian notion of the being that is beyond all entities and the German Idealist concern with the irreducibility of subjectivity. This focus is put forward as an effective way of philosophically elaborating what are argued to be the twin aspects of the statement—the being that transcends predication, and an irreducibly first person ontology. This elaboration (...) is performed by discussing the way in which these two themes have been approached at certain pertinent points in the history of metaphysics. With regard to the theme of transcendent being, an overview of the medieval Scholastic debates on the issue precedes a direct discussion of the Heideggerian position. As for the theme of the irreducibility of first person ontology, an overview of the relevant theories of the various German Idealist philosophers precedes a direct engagement with what Heidegger has to say on this issue. The overall argument here is that it is possible coherently to conceive of the pure being that transcends all entities in terms of the ‘I’ of an absolute subject without eliding the difference between being and entities, without succumbing to what Heidegger regards as an onto-theological oblivion of being. (shrink)