Karl Rahner uses the “transcendental method” as the systematic framework for his metaphysical anthropology. His method is inspired on the one fand, by Kant’ attention on the a priori conditions of the knowing subject. On the other mand, he is influenced by Marechal’s emphasis of the “horizon of being” as the basis for “the cognition of the knowing subject”, of a “metaphysical abstraction”. In this way, he not studies the relation of human cognitive power and God’s revelation form the point of view of man, he also argues, form the metaphysical anthropological view point, the “spiritual transcendence of man, and is therefore, a spiritual being and a hearer of the Word. He uses dialectical elements of “thematic” and “unthematic” in the transcendental method, to arrive at the “spiritual transcendence of man” and his “supernatural existential”. From this, he uncovers the real relation between God and man. His method opens up a new perspective for the philosophy of religion. He not only overcomes the few blind spots in the problems of God faced by some thinkers, but also develops a more holistic understanding of human person.