Abstract: Tang Jun-yi’s elaboration of the dialectical relationship between the nine horizons of the mind and “Tixiangyong” is derived from the positive and negative dialectics of Hegel, but their essences are different. The transfer of main body in the nine horizons is not in accordance with the order of “ti”, “xiang” and “yong”, but depend on which one of the horizons is appropriate in that moment. Tang Jun-yi and Hegel’s dialectics are different in that the former regards the main relationship between things as appearing and disappearing rather than contradictory, and this relationship embodies the telegnosis nature of mind. Thus, all things are morally united and harmonious within. Tang Jun-yi’s philosophy rectified tension between things in western cognitive rationality, which has its profound concern to the age.

Key words: Tang Jun-yi, nine horizons, dialectic, appearing and disappearing, cognitive rationality, moral rationality