Abstract
To understand Romero's philosophy it is necessary to have a general idea of his "metaphysics of transcendence." This theory was presented for the first time more than ten years ago; he comes back to it in his Theory of Man. Following Max Scheler and other contemporary philosophers, Romero distinguishes four levels in reality; inorganic, living, intentional physique and spirit. Each level supports the next one, which grows out of the former. The degree of transcendence that we can find in each level is what gives it its metaphysical status. On the physical or inorganic level, transcendence is almost non-existent, it is clearly present in the living realm, dominant in the intentional physique and absolute on the spiritual level.