This presentation examines the philosophical assumptions underlying how researchers define and study empathy and the self. I will interrogate what we mean by “perspective-taking,” and the implications these meanings carry for empirical work. In practice, does perspective-taking actually entail that the self subsumes the other—projecting one’s own opinions, beliefs, emotions, and sacred values onto them? Or does it mean that the self is subsumed by the other - becoming so porous that it loses fidelity to its own core commitments? As Levinas reminds us, the other is never fully graspable within the terms of the self, complicating assumptions about what empathy can achieve. I will introduce a conceptual model that supports genuine perspective-taking while maintaining fidelity to the self, fostering empathy that honors both self and other. This model encourages principled, collaborative solutions—even in polarized contexts—and opens the door for interdisciplinary engagement.