Gentile's philosophy is on the one hand unexpectedly simple, but on the other somewhat difficult to understand for those who are not well versed with German and Italian idealism. Gentile follows a certain current in Italian philosophy based on a "Fichte-ised" Hegel, but carries it to its extremes. For Gentile, the transcendental point of view is found in the reality of our thought when thought is considered not as a completed act but as an act-in-act, so to speak. This is probably the leit-motiv of Gentile's philosophy: the radical negation of the proposition that one can detach oneself from one's thought, even thoughts already thought. Thought is always in action, what he called "autoctisis".

This is the first book in which Gentile's philosophy appears. Gentile's contribution to philosophy is not only important because of its originality but also because Gentile was Fascism's philosopher and his legacy is still felt today.