The founding fathers of modern philosophy of culture, the neo-Kantians, and especially the Southwest school, brought the concept of culture into play as a counter concept to that of nature. Taking Heinrich Rickert?s conception of culture as a starting point, the article shows how culture is conceived of as a self-formation of the subject. It leads to transcendental idealism of freedom, typical of a Kantian type of transcendental philosophy. However, in this self and world formation of the subject it is (...) presupposed that nature is to any extent formable by values and thus by freedom. This presupposition cannot be accounted for properly within transcendental idealism. Hegel, by contrast, conceives of culture as a manifestation of the idea, leading to speculative idealism of freedom. The origin of culture, i.e., its original determinacy, should not be conceived of in terms of an opposition to nature, and consequently in the fashion of a subject of thought and action that forms itself by forming its world, culture. Rather, it should be conceived of in terms of a manifestation of the idea as the truly transcendental subject qua absolute ground of validity and thus the ground of being too. Nature and culture are both primarily determined by their ideal character and the relationships emerging therefrom. (shrink)