The article presents a critical analysis of Yeshayahu Leibowitz’s thesis that Judaism and Kant’s practical philosophy represent antagonistic tendencies of thought. This opposition, according to Leibowitz, consists in the claim that Kantian ethics sees the supreme value in human being, while in Judaism such a view can amount only to a usurpation of God’s sovereignty by man. The aim of the article is to show that after an investigation into its substance, Kant’s moral theory turns out to resemble in the essential respects Leibowitz’s view concerning Judaism.