It has often been said that the mind is the creator of the sensory and noumenal world. This is incorrectly expressed, for mind _is_ the sensory and noumenal world itself. The sense-pictures, the thought-symbols, and the ideals of a man are actual parts of his mind. They are not products but constituents of his mind. Their organised totality is his mind itself. The activity which takes place in a mind, i. e. the combining, the separating, and recombining of memories, thoughts, and ideals are the actual realities, and if we speak of a man’s understanding, or reason, or any other so-called faculty, we have to deal with abstractions. The activity of mentally separating form and matter might be called by the general term understanding. However the faculty of understanding is not a distinct mental organ, it consists in the single acts of understanding, and the word understanding is a mental symbol representing them all together as if they were one thing. And certainly these acts of understanding as little import the formal into the world of sensation as the miner carries the metals into the mines. The formal, the relational, or the _a priori_, is first extracted out of the data of experience not otherwise than iron is gained out of the ores. The ore is not iron but it contains iron, the phenomenon of a rose is not purely a sense-impression, it is a sense-impression of a certain form. We are aware of the fact that mind is an entirely new creation different from the non-mental world, yet at the same time we maintain that the elements from which mind develops are the same as the elements of the non-mental world. Nature furnishes the entire raw material and whatever new creation the product of a new development is, nothing can be added to the raw material, of which the formal is the most indispensable part. The raw material of sensory phenomena as soon as it is worked out, and also the activity of working it out are called mind. Mind accordingly originates with the appearance of sentient substance as the organisation of feelings and the memories of feelings—these memories being conditioned through the preservation of the form of sentient substance. Mind is not something different from the world but must be considered as its product and highest efflorescence. Mind is made of the same substance as the universe and the mind-forms are the forms of objective existence. As soon as a system of forms has developed in a sentient being, thus constituting its mind, this system can again be referred to the objective forms of things. In this sense we can say with Kant, that the understanding imports form into phenomena; and this re-importation, this referring the objectively formal to the subjective system of formal thought, is an essential element in cognition. IV. PROFESSOR JODL’S VIEW OF THE THING IN ITSELF.