In 1929 Franz Rosenzweig, completely paralyzed, wrote his last text, a review of Cohen’s Religion of reason. The review has been published after his death, in 1930, under the title Vertauschte Fronten. This text is worth attention since Rosenzweig not only reviews the most important, as he says, book of his friend and teacher (moreover claiming that it is a radical break with the philosophy Cohen has hitherto represented); not only he inscribes it within the current that he proposes to call “the new thinking”, whose new name could just as well have been, as he suggest in a different place using a Schellingian phrase, “absolute empiricism”; but most of all he proposes to perform the act of “reversing the fronts”, and thereby he interprets in an astounding manner the recent Davos debate between Heidegger and Cassirer, presenting the situation, in the spirit of the new thinking, completely a rebours, since Heidegger, according to this last will of Rosenzweig, paradoxically turns out to be the inheritor of Cohenian thought and also Rosenzweigian, unlike Cohen’s direct successor, the philosophically misguided Cassirer. Thereby the philosophical lineage of “the new thinking” demarked by Rosenzweig looks as follows: “Cohen – Rosenzweig – Heidegger”. And this is what the Rosenzweig’s reversal of fronts is supposed to mean: an anointment of Heidegger as his proper successor.