 What it means to be a living being takes on a much more complex and elevated significance in Scheler’s later work and marks a genuinely new avenue of investigation for him. Yet, the questions concerning the meaning of being human remain very much the same. Are human beings merely intelligent living beings? Is the difference between the being human and being some other animal one of degree or is it a difference of kind? Is there anything “special” or unique about being human? The answer to these questions is decisive for Scheler. At stake is the meaning of the human being as person, as absolute value. In his philosophical anthropology, Scheler attempts to demonstrate that the human being also participates in the movement of spirit and that spirit is essentially different from the movement of life. The human being has a “special” place in the cosmos because the human being participates in both the movement of life and spirit, because each human being is an embodied spirit, i.e., a finite person.