Abstract: Since Kant, German classical philosophy has been trying to transcend the inevitable dualism of modern philosophy in order to reach the unity of entity and subject, man and nature, subject and object. In Hegel's speculative philosophy, the dualistic separation pattern under the control of absolute spirit has achieved unity by saying goodbye to division. But Marx was not satisfied with Hegel's unity only in the field of speculation, that is, in the field of thought, in the form of the externalization of absolute spirit. In Economic and Philosophical Manuscripts in 1844, Marx deeply criticized Hegel's attempt to transcend the external unity of man and nature realized in the place of knowledge theory, and on this basis, established the essential unity of the perceptual objectification relationship between the subject and the object connected by labor practice. Marx's perceptual objectiveness makes us see that the essence of the existence of man and nature is the theoretical dimension of the existence of objectiveness, which lays a theoretical foundation for how to deal with the relationship between man and nature in the current era.