In this book, Mahmoud Khatami presents one of crucial pillars of his ontetic philosophy. He defines human being as an accomplishing self whose horizontal as well as vertical transcendence fulfills in terms of action. The self develops its spiritual essence and becomes transcendent in acting. Khatami's formulation of the issue opens an avenue to the understanding of the conscience, and provides a concrete context for cognitive as well as conative aspects of the moral life. This book should be useful for those who are interested in philosophical issues concerning the essence of human being, moral philosophy and philosophy of consciousness.