 Windelband’s views on normativity are strongly influenced by his teacher Lotze. In his Logic (1874), Lotze distinguishes between psychological laws which determine how thinking proceeds as a matter of fact, and logical laws, which are normative laws and prescribe how thinking ought to proceed (Lotze 1874: §x; §332, §337). This distinction also corresponds to a distinction between act and content. Lotze observes that “ideas” do occur in us as acts or events of the mind. But their content does not consist in such acts, is not reducible to mental activity, and does not exist in the way empirical processes and entities may be said to exist. It is not real, but “valid” (Lotze 1874: §§314–318).