This study is the first to make a systematic attempt to relate the universal theories of Niklas Luhmann (1927-1998) and Charles S. Peirce (1839-1914) to one another. On the basis of a critical functional analysis of systems theory and semiotic theory, a newly designed semiotic system is proposed that displays a higher resolution and recombination potential than the individual disciplines involved. The theoretical results can be used as a foundation for dealing with concrete linguistic, literary, or sociological problems. In addition, the book can be read as an introduction to the thinking of Luhmann and Peirce.