  Inspired by the work of F.H. Bradley, he published a pamphlet “The Further Determination of the Absolute” in 1893. (This pamphlet is reprinted in his Philosophical Studies.) There he argued that there are three stages to demonstrating the “idealist’s philosophy”. First, prove that the world is not exclusively matter, next prove that it is exclusively spiritual, and finally determine the nature of spirituality. He argues that it follows from Hegel’s dialectic that the universe is timeless, and that both knowledge and desire are mere appearance. The true reality that gives rise to these appearances consists in finite spirits perceiving and loving one another. The production of “The Further Determination of the Absolute” was an emotional experience as well for McTaggart. He wrote in a letter that “It was like turning one’s heart inside  out” (Dickinson 1931, 37).