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In philosophy, practical reason is the use of reason to decide how to act. This contrasts with theoretical reason (often called speculative reason), which is the use of reason to decide what to follow.
For Kant, practical reason issues a categorical imperative that commands us to act in a accordance with the dictates of reason. There is only one categorical imperative, but Kant offers three formulations of it: 1) Act as if your maxim were a universal law of nature.f you are a dog or a tree, you do not fit into Kant's moral ontology. To find examples, think of an action and then put it through the testing procedure of the categorical imperative. Kant's favorite example is that of lying.