The emergence and development of the Philosophy of Culture occurred only in the past two centuries. The investigation of cultural problems are the concern of the Philosophy of History and Philosophy of Society, with each occupying a century, the former in the 19th century and the latter in the 20th century. The Philosophy of History examines the vertical dimension of development, while the philosophy of Society examines the horizontal dimension. The former studies past culture, and attempts to penetrate the future too. The latter not only look into the social phenomena, but also the cultural essence in order to “predict” the future. A.J. Toynbee’s A Study of History and A. Spengler’s Der Untergang das Abendlandes analyze various aspects of culture, and reveal the similarities and differences of British and German cultures on views of history and society. This article attempts to discuss the meaning of Philosophy of culture based on the social perspectives of the authors mentioned and the contents of their writings. Both of them believe that religious culture is the most lasting in history and the most superior and richest in social contents. Such implication is also realized in our East-West cultural comparison.