In this article Wittgenstein's philosophy is given a Kantian reading by elaborating the early and late phases of his development as two distinct theories of the constitution of objects. It is shown that whereas the early theory presupposes a solipsistic transcendental subject, in the later theory this is replaced by people sharing specific common practices. Wittgenstein suggested ”forms of life” to account for the possibility of understanding within each practice. But it was Peter Winch who developed this notion further, claiming that they represent modes of human life from which human activities derive their ”point”. With the concept of life emerging on the horizon, the problem of constitution as conceived by Kant could shed its traditional idealist shackle and be pursued from a more materialist premise instead.