馬里翁對現象學發展進行了全面的考察，他以歷代學者的詮釋和理論歸結出三次還原的發展。第一次還原時笛卡爾、康德、胡塞爾進行的超驗還原，回到超驗自我的意向性結構，以超驗自我構成思維對象；第二次還原是海德格的存有還原，從在世存有的人類『此有（Dasein）』開啟存有（Being）的豐富意涵；第三次還原時列維納斯、保羅·利科、德里達和邁克爾·亨利在回到存有召喚的純粹形式。依此，馬里翁歸結出現象學的終極原則：『有多少還原，就有多少給予（as much reduction, as much givenness）』,指出還原與給予的密切內在聯繫。
馬里翁指出胡塞爾現象學的問題在於仍然以存在者的顯現為優位，訴求顯現直觀。馬里翁從這些現象學家對於還原與直觀的批判發現胡塞爾並沒有真的做到回到事物直接顯現的給予，所以我們需要不斷的還原。因此馬里翁呼應海德格和梅洛龐蒂對還原的批判：『還原教導我們最重要的功課是，完全還原的不可能（Impossibility of a complete reduction）』以為還原在回到世界的肯定、存有的設定是需要不斷操作的活動。
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