 The identification of idealism with spiritualism, thus again an ontological interpretation of idealism, is most explicit in the works of John McTaggart Ellis McTaggart (1866–1925). His earliest work, “The Further Determination of the Absolute” (first published as a pamphlet in 1893, then as Chapter IX of Studies in Hegelian Cosmology [1901] and in Philosophical Studies [1934]), starts with the following proclamation: