In the last decades, critical studies about the link between the thought of Martin Heidegger and Walter Benjamin have increased. This work tries to contribute to this debate from the perspective of theology, problematizing its relationship with philosophy, its methodological role and its drifts in subjectivity in the writings of the twenties of Heidegger and Benjamin. This problematic point at the level of its theological considerations allows us to conduct the analysis towards the question of temporality. The lessons entitled Introduction to the phenomenology of religion (Einleitung in die Phänomenologie der Religion), taught by Heidegger in the period 1920-1921, enable the introduction of new lines of discussion around theology and time -linked to the traditions of Christianity and Judaism- that allow new contrasts between Heideggerian and Benjaminian thought.