In Kantian philosophical system transcendental theology is a part of cognition of pre-being educed only from transcendental notions. Nevertheless any attempts of speculative cognition of pre-being are futile. The value of the transcendental theology is thus merely negative as it shows the bounds of theoretical use of the reason. The idea of the pre-being gains its reality only in the practical use of the reason. In this way transcendental theology becomes the first premise of religion.
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