This commentary on Hegel‹s philosophy of spirit focuses on its structure and its main lines of reasoning. It is based on a word for word analysis of those paragraphs of the Berlin ‹Enzyklopädie‹ (Encyclopedia) in which Hegel explains the basic concepts and the main transitions in his philosophy of spirit. The reconstructions of the Hegelian notion of spirit, his psychology, his concept of the relationship between subjective, objective and absolute spirit as well as the detailed discussion of the chapters on religion and absolute knowledge enable a new intepretation of the conclusions at the end of the ‹Encyclopedia‹.