In his later masterpiece, "The Elementary Forms of Religious Life," Emile Durkheim obviously turns Kantian epistemology into a sociological theory of knowledge. It is interesting to compare Durkheim's explanation of categories, especially time and space, with Kant's transcendental aesthetics and transcendental logic in "Critique of Pure Reason." Durkheim's theoretical ambition is explicitly revealed in many of his works. He criticizes politely yet sharply Kant's innate ontology of knowledge. He thinks the genesis and nature of knowledge cannot be fully explained without a sociological-empirical theory. What he has done is quite marvelous in spite of some theoretical difficulties and limitations.