 Finally, then we come to the subject of value and validity, which describes an immense topic.The following restricts itself to but one small part of the continental side, briefly discussing the case of Heidegger. Heidegger’s long engagement with the Lotzean foundations of his neo-Kantian teachers has not yet received widespread acknowledgement (see, however, Crowell, 2001). The early Heidegger seemingly operated wholly within the neo-Kantian paradigm and even the first emergence of the phenomenological impulse was directed, at least in part, at a reconceptualization of neo-Kantian topics and questions. Especially revealing is the lecture course of Summer Semester 1919, which aimed at nothing less than “a phenomenological critique of transcendental philosophy of value” (Heidegger, 2000, p. 108). Thereby, Heidegger intended to utilize Brentano, Dilthey and Husserl, among others, to combat and reconstruct the insights of Windelband, Rickert and Lask, on the one hand, and also the Marburgers (and even Simmel), on the other. And the common root of these heterogeneous schools and thinkers had to begin with Lotze’s decisive contribution (cf. ibid., pp. 116–118).