The author of this essay examines the discussions of Scheler (as the concealed one in Davos disputation) and Cassirer (as the major character in Davos disputation) on the relation of spirit and life against the background of Davos disputation. The author sketches firstly the points of Cassirer's criticism on Scheler in the context of spirit and life, and then proceeds to inspect the criticism under the view of Scheler's philosophical anthropology. After that, the author turns to Cassirer and tries to present the basic ideas of his philosophical anthropology. At last, it is the ultimate goal of Scheler's philosophical anthropology that is aimed at in the collation with Heidegger (as the other major character in Davos disputation). Essentially, the difference between Cassirer and Scheler (with Heidegger) comes from their different attitudes on metaphysics. In a word, Scheler, Cassirer and Heidegger are doing their own philosophies with the awareness of question of "what is man" around Davos disputation, and at last they reach different goals by different means.