何瑭是明代中期的著名學者，其所倡的「當務之學」，將「所學」與「所用」融通為一，體現了對實踐理性的無限尊崇，並在價值理性優先的安排下，適當地肯定了工具理性。其「明德為體、新民為用」的命題，考察了人類理性能力的運作，體現出其化「應然」、「當然」於「必然」的理論意圖；並且注重非理性之意志力對理性的導向功能。其「陰陽相合，形神相依」的命題，為人類的理性認識能力，提供了形而上的終極依據，並與佛道「虛無寂滅」的思想傾向劃清了界限，同時避免了「氣本論」無法有效解釋精神性因素的理論困難。

He-Tang was an eminent scholar in the middle of the Ming dynasty. The Theory of Urgency advocated by He-Tang married what-you-have-learned with what-you-can-do-with-it, which manifested his unlimited respect for Practical Reason. He appropriately recognized Instrumental Reason though he gave Value Reason priority. In his philosophical proposition of “to-illustrate-the virtue-is-the-noumenon and to-renovate-the-people-is-the-function”, he investigated the operation of the human reason, and demonstrated his theoretical intention of transform the “should be” and “the would be” into “the being”. He also emphasized the guidance function of the unrational will power over Reason. His another philosophical proposition that “Yin and Yang embrace each other, and the body and the spirit depends on each other” provided the ultimate metaphysical evidence for the cognitive ability of human being. By doing so he not only drew a clear line between itself and “the nothingness and emptiness” of the Buddhism and the Tao, but also avoid the Qi Essential Theory’s inability of explaining the spiritual factors.