Conceit of this kind brings out not only that this content is vain and empty, but also that to see this is itself fatuity too: for it is negation with no perception of the positive element within it. In that this reflection does not even have its own negativity as its content, it is not inside actual fact at all, but for ever away outside it. On that account it imagines that by asserting mere emptiness it is going much farther than insight that embraces and reveals a wealth of content. On the other hand, in the case of conceptual thinking, as was above indicated, the negative aspect falls within the content itself, and is the positive substance of that content, as well as being its inherent character and moving principle as by being the entirety of what these are. Looked at as a result, it is determinate specific negation, the negative which is the outcome of this process, and consequently is a positive content as well.

In view of the fact that ratiocinative thinking has a content, whether of images or thoughts or a mixture of both, there is another side to its process which makes conceptual comprehension difficult for it. The peculiar nature of this aspect is closely connected with the essential meaning of the idea above described, in fact, expresses the idea in the way this appears as the process of thinking apprehension. For just as ratiocinative thinking in its negative reference, which we have been describing, is nothing but the self into which the content returns; in the same way, on the other hand, in its positive cognitive process the self is an ideally presented subject to which the content is related as an accident and predicate. This subject constitutes the basis to which the content is attached and on which the process moves to and fro. Conceptual thinking goes on in quite a different way. Since the concept or notion is the very self of the object, manifesting itself as the development of the object, it is not a quiescent subject, passively supporting accidents: it is a self-determining active concept which takes up its determinations and makes them its own. In the course of this process that inert passive subject really disappears; it enters into the different constituents and pervades the content; instead of remaining in inert antithesis to determinateness of content, it constitutes, in fact, that very specificity, i.e. the content as differentiated along with the process of bringing this about. Thus the solid basis, which ratiocination found in an inert subject, is shaken to its foundations, and the only object is this very movement of the subject. The subject supplying the concrete filling to its own content ceases to be something transcending, this content, and cannot have further predicates or accidents. Conversely, again, the scattered diversity of the content is brought under the control of the self, and so bound together; the content is not a universal that can be detached from the subject, and adapted to several indifferently. Consequently the content is in truth no longer predicate of the subject; it is the very substance, is the inmost reality, and the very principle of what is being considered. Ideational thinking (vorstellen), since its nature consists in dealing with accidents or predicates, and in exercising the right to transcend them because they are nothing more than predicates and accidents—this way of thinking is checked in its course, since that which has in the proposition the form of a predicate is itself the substance of the statement. It is met by a counter-thrust, as we may say. Starting from the subject, as if this were a permanent base on which to proceed, it discovers, by the predicate being in reality the substance, that the subject has passed into the predicate, and has thereby ceased to be subject: and since in this way what seems to be predicate has become the entire mass of the content, whole and complete, thinking cannot wander and ramble about at will, but is restrained and controlled by this weight of content.

Usually the subject is first set down as the fixed and objective self; from this fixed position the necessary process passes on to the multiplicity of determinations or predicates. Here the knowing ego takes the place of that subject and is the function of knitting or combining the predicates one with another, and is the subject holding them fast. But since the former subject enters into the determinate constituents themselves, and is their very life, the subject in the second case—viz. the knowing subject—finds that the former, which it is supposed to be done with and which it wants to transcend, in order to return into itself,—is still there in the predicate: and instead of being able to be the determining agency in the process of resolving the predicate—reflectively deciding whether this or that predicate should be attached to the former subject—it has really to deal with the self of the content, is not allowed to be something on its own account (für sich), but has to exist along with this content.

What has been said can be expressed in a formal manner by saying that the nature of judgment or the proposition in general, which involves the distinction of subject and predicate, is subverted and destroyed by the speculative judgment; and the identical proposition, which the former becomes [by uniting subject and predicate], implies the rejection and repudiation of the above relation between subject and predicate. This conflict between the form of a proposition in general and the unity of the notion which destroys that form, is similar to what we find between metre and accent in the case of rhythm. Rhythm is the result of what hovers between and unites both. So in the case of the speculative or philosophical judgment; the identity of subject and predicate is not intended to destroy their distinction, as expressed in propositional form; their unity is to arise as a harmony of the elements. The form of the judgment is the way the specific sense appears, or is made manifest, the accent which differentiates the meaning it contains: that the predicate expresses the substance, and the subject itself falls within the universal, is however the unity wherein that accent dies away.

To explain what has been said by examples let us take the proposition God is Being. The predicate is "being": it has substantive significance, and thus absorbs the meaning of the subject within it. Being is meant to be here not predicate but the essential nature. Thereby, God seems to cease to be what he was when the proposition was put forward, viz. a fixed subject.