In the spirit of religious dialogue promulgated by Vatican II (1962-1965), the Catholic church has endeavored to rediscover her tradition of mysticism and apathetic theology, while at the same time encouraging different cultures to develop their own theology nor enculturation. Our thesis studies the theory of being according to Master Eckhart (1260-1328), which consists of different theories on being. The originality of the Master shows, especially in his interpretation of ‘I am who I am’ (Exodus 3:14). We arrive at the conclusion that the idea of the ‘purity of being’ developed by the Master, which has the characteristic of dialectics or paradox, could serve as a common round for dialogue with the religious thinking of the local culture.