德希達認為「禮物」是一種絕對的給予，但是，在我們的經驗中卻無法得到這種絕對的給予，通過他與馬希翁的爭論，更明白有力的主張：一旦給出的就已經不再是禮物，所以不存在著「禮物」。事實上，德希達真正感興趣的是：解構與「不可能性」之關係，禮物正是說明這種不可能性的經驗，真正說來，德希達對禮物的解構即是進行解構的思想性操作，再一次作為對抗計算經濟學和呈現形上學最為有力的告白。一種與禮物的思想相合宜的否定神學如何可能？這是解構與神學最緊密的問題。

According to Derrida, ”gift” means an absolute giving. However, in out experience, we cannot receive this kind of absolute giving. In his debate with jean-Luc Marion, it becomes cleat that once a gift is given, it is no longer a gift. Therefore, gifts do not exist. Actually, Derrida is mote interested in deconstruction and its relationship with ”impossibility.” The concept of gift explains this experience of impossibility. This article attempts to formulate a strong statement against the economics of calculation and metaphysics of presence. Furthermore it asks: if there exists a kind of negative theology that is compatible with this concept of gift?