TO KNOW GOD MEANS TO KNOW WHAT TO DO - THE ATHEISTIC RELIGION OF EMMANUEL LEVINAS Levinas wrote: “To know God means to know what to do”. The presented article is an analysis of the relationship between ethics and religion in the thought of this philosopher. Can ethics and religion mean the same? Can a religious relationship be identical with an ethical relationship? Levinas proposed the concept of atheist religion. It is in opposition to the economic religion. Economic religion meets the need. Atheistic religion comes out against the need for infinity. In the atheist religion, the most important are the desire for God and separation, transcendence and infinity. What is the key to truly knowing of God? Religion must be based on a relationship with another human being.