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This article interprets some of the philosophical understandings of reasoning. More attention is given to the concepts of I.Kant and G.W.F.Hegel. In this connection, the article mentions some of the aspects and problems of the differences and interdependences of mind and reasoning, and their cognitive functionality. The differentiation of the mind and reasoning has its ancient history. This problem has been argued and discussed since the time of Plato and Aristotle. The then German classical philosophy representatives gave the problem of the mind special attention. In its broad concept, intelligence - as the ability of cognition covers all spheres of mental activity; while in its narrow concept- reason is the highest level of thinking. If the mind traces the abstract, final determination, then the mind creates specific, genuine notion, thereby learning the subject as a whole and in its specificity. If rational thinking as a whole prevails in natural sciences, then reasoning is most likely the ability to think philosophically, this is the opinion of the representatives of the German classical idealism.