In the following work we expose Emmanuel Levinas' thesis about an altered subjectivity that has two intertwined moments: one ontological and one properly ethical. We hold that this co-implicated structure of subjectivity can be understood, in the context of the two main works of Levinas (Totality and Infinity and Otherwise tan Being or Beyond Essence), in the light of a non-assimilative incorporative movement of alterity. We show, in the first place, how the rhetoric of eating the-other and with-other has a speculative function both in the thematization of the ontological structure of the 'living of...' and in the thesis about subjectivity as substitution - as a fundamental catachresis. Finally, we propose that these analyzes allow a re-reading of the structure of the general relationship with otherness in Levinas in terms of incorporation