The highest development of the spiritual life known to us is personality, our "being-for-self," which is not to be identified with subjective individuality. We are not personalities to begin with, but have the potentiality to become such through our own effort. Personality is our highest ideal: in it, as self-conscious experience all other values for us are included. The author calls us, therefore, from that excessive occupation with the environment in which we forget ourselves, to spiritual concentration and the pursuit of spiritual ideals. The spirit of his message may be expressed in words familiar to all: "What shall it profit a man if he gain the whole world and lose his own soul." Remembering that life is fundamentally self-conscious or spiritual, it may be said that life's basis and life's ideal is life itself--life completely self-conscious and following out its own necessities. The basis of man's life is the Independent Spiritual Life which is appropriated but not created by him in his striving for a comprehensive and harmonious personality. The ideal of man's life is such a personality. The more man "loses his life" in the pursuit of the ideals of truth, goodness, and beauty, the more surely will he "save it," the more comprehensive, harmonious, and spiritual in nature will he become. Then he will realise himself as a personality, and become conscious of his unity with the Independent Spiritual Life. The dominant Idealism of this philosophy of life is evident: but the meanings of truth, goodness, and beauty are different from what they appear to be in many of the older presentations of Idealism. Truth, goodness and beauty are not abstract ideals but concrete experiences. The present writer has long been of the opinion that much of contemporary idealistic philosophy, including that of Professor Eucken, might be better termed _Spiritualism_ than _Idealism_.