 It seems highly plausible that Kant did accept the existence of content as it is functionally specified above. This is his notion of a “judgment” (Urteil). The vehicles for judgment are mental states—“representations” (Vorstellungen). Judgments (or equivalently for Kant, thoughts) are the product of “relating” representations, in the act of judging, in one consciousness (Prol §22, 4:304; cf. JL §17, 9:101; V-Lo/Wiener, 24:928)