The author defends Kant against the criticism well established among scholars that his "system of transcendental ideas" represents an excessively artificial and above all unsuccessful attempt to embed traditional problems of metaphysica specialis in his own theory of epistemological capacity. With his assumptions Kant succeeds however in subjectively deducing these concepts of the unconditional. In addition, the transcendental ideas form a reconstructable "system" which can be related to that of the categories.

Kimmek presents a study which corrects important aspects of the views previously held in Kant research of the systematic construction and deep structure of the "transcendental dialectic" of the Critique of Pure Reason .