Hegel is not an "objective idealist", but a materialist; the early materialists insist on the material ontology and form the empirical intellectual method, whose defects are used by Berkeley and questioned and being attacked; Kant, on the basis of Hume materialism, denies ontology and establishes its critical intellectual methodology, but its subject and object, intellectual and rational relationship are divided. Hegel establishes the human subjectivity from the perspective of the unity of subject and object, thus demonstrating and constructing the dialectic of capitalist philosophy and speculative theory of rational materialism with the principle of free spirit.