Kant's "transcendental idealism" is "idealistic" in that it is ideas-constituted, ideal-oriented (rather than "realist") and critical-reconstructive (rather than traditionalist).  By "transcendental" ideas or principles, means the necessary, universal, formal, apriori conditions or structures of the possibility of any knowledge or moral action by rational beings. As finite rational agents, human persons have not only the faculties or capacities of sense and understanding but also the faculty of theoretical and moral-practical reason.  According to him, man now finds in himself a faculty by means of which he differentiates himself from all other things, indeed even from himself in so far as he is affected by objects. This, as pure self-activity, is elevated even above the understanding  with respect to ideas, reason shows itself to be such a pure spontaneity that it far transcends anything which sensibility can provide it. 

 The faculty of understanding has its a priori formal categories or concepts, which it imposes on our perceptual experiences to make them understandable. Similarly, the faculty of "practical reason" or "rational will" has its “synthetiac priori" principles or laws of the morality and justice, right of our thought and action.  He further asserts that, the theory of duties, man can and should be represented from the point of view of the property of his capacity for freedom.

 Kant's notes also contained the Moral Laws, which has traditionally been known as the Golden Rule. According to these Rules, what we do to others should be what we would have them do to us.