Cavaillès’ philosophy is placed within the scope of the reassessment of Kant’s transcendental issue, as a result of the positivist epistemological crisis. Through phenomenological and dialectical influences, his “philosophy of the concept” aims to rephrase the problem of subjectivity, considering its concrete practice, and within the limits of its specific conditions of possibility. In particular, Cavaillès – as opposed to Husserl – supports (a) the impossibility for this “embodied subjectivity” to gain her acts with immediate evidence, (b) to set the theory’s starting point with axiomatic validity, and (c) to define absolute categorical forms. He does not propose a refusal of subjectivity, but a model of subject and theorical practice alternative to transcendental subjectivity, which presents several analogies with certain aspects of Merleau-Ponty's reflection. His definition of the relations between a priori conditions and the subjectivity represents an important moment in the French thought of the twentieth century, as well as a key reference for some authors such as Canguilhem, Foucault and Derrida.