In this opening chapter we will examine Reinach's understanding of judgments and states of affairs (Sachverhalte ). The latter concept, as we will see in subsequent chapters, plays a central role in his theories of logic, mathematics, and general ontology. However, in the present chapter we will restrict ourselves to some very basic tasks: to determine what a judgment is; to identify what kind of entities correspond to judgments, making them true or false; to analyze how the mind is directed towards these entities; and finally, to present the basic notions of evidence and knowledge, which are presupposed in making rational judgments. Particularly in connection with these themes we will observe Reinach's dependence on Husserl's Logical Investigations . As we move beyond the topics explored in this chapter Reinach's originality becomes more apparent. However, already at this point the careful observer will see that Reinach is making his own, and developing further, what he borrows from "the Master".