Giovanni Gentile's philosophy of mind and consciousness remains a landmark of early 20th century thinking, his perspectives on reality and being.

A firm follower of Hegel's phenomenology, Gentile sought to build upon the Hegelian theories. He believes that reality and everything around us is conceived by consciousness, and that while objects in the world physically exist, they are essentially an extension of the conscious being. Early in the book, Gentile investigates what earlier philosophers have to say on the nature of mind and reality, appraising their thoughts and adding his own insights. Later, discussions range across the spiritual and the metaphysical, and how thought gives rise to the phenomena humanity are familiar with.

This book built upon the philosophical themes for which Gentile was known, alongside his writings on Italian culture and traditions, on education and pedagogy, plus the attitudes and lives of other thinkers through history. In the modern era, Gentile is remembered most for his political philosophy: advocating for a form of Italian fascism, he was favored by the government of Mussolini for providing an intellectual basis for fascist rule.