拉內運用「超驗方法」裡「顯題的」與「非顯題的」雙向辯證原則，以多瑪斯之知識形上學為基礎，架構其「反省性論證」，並透過反省性論證開顯其顯明義涵「人精神性的本質結構」，也就是「人精神的超驗性」；及隱含義涵「人是神啟示的對象」，也就是「人的超性存在體驗」。並且進一步開顯人與神之間所具有「受造物與造物主的關係、有限精神存有與無限精神存有的關係、本性與恩寵的關係、傾聽者與啟示者的關係」，而在受造物與造物主的關係裡凸顯「愛」的意義；在有限存有與無限存有的關係裡凸顯「人的超驗性」的意義；在本性與恩寵的關係裡凸顯「人的超性存在體驗」的意義；在傾聽者與啟示者的關係裡凸顯「人的歷史性」的意義。綜而言之，透過神對人的愛，賦予人精神的超驗性，所以，人天生便稟賦對神之啟示的順從能力。同時在「人的超性體驗」之奧祕恩寵中，達到人神合一。

Using the dialectical principle of “thematic” and “unthematic” in the transcendental method, Rahner builds his “reflective argument” on the basis of Thomas’ metaphysics of knowledge. And through the reflective argument, he makes manifest “the explicit meaning” the transcendence of the structure of the human spirits”, in other words, the transcendence of human spirit; and its implicit meaning “the object of revelation, “ i.e., the “existential experience of transcendence.” He further investigates the relationships between God and man and expresses it as “creature and Creator, finite and infinite and revealer.” In the relation between creature and Creator, he emphasizes on the meaning of the “love,” the finite and finite and infinite,” human transcendence”; and nature and grace,” the existential experience of the supernatural”; the listener and revealer,” the historicity of man”. In general, God’s love for man gives him the spiritual transcendence: therefore man shows natural-born obedience to God’s inspiration. And God and man can become one in the mystic grace of “man’s” transcendental experience.”