 Accordingly, many subsequent philosophers both recognized and credited Lotze with helping to make some of the earliest forays against the looming spectre of psychologism (cf. Heidegger, 2000, p. 29ff). Most critical here is, perhaps, Lotze’s act-content distinction (cf. Micro, II, 630), one which followed Herbart, but preceded Brentano by decades. Furthermore, concept-formation is conceived to be a logical process over and above the mere psychological course of our ideas (further discussed below). Also, Lotze clearly opposed the pan-logicist deduction of Absolute Idealism with something approximating the regressive analysis favored by the subsequent neo-Kantians: “the more urgent and the greater work of philosophy must, I think, bear the shape of a regressive investigation which seeks to discover and to fix securely what principle is to be recognised and used as the living principle in the construction and course of the world” (Phil, p. 452). Discovery of truths of absolute and universal validity describes the a priori project Lotze first adumbrated, later embraced in the logicist program of his student Frege and in varieties of transcendentalism espoused by various neo-Kantians.