Unlike the extrinsic Modern Functionalist, Louis I. Kahn, a modern American architect, had been pursued intrinsic architectural nature based on historicity; The Essence of Architecture, during his lifetime. That is the reason why he is generally called as one of frontiers toward Post-Modern Architecture. However, the actual meaning of his ‘The Essence of Architecture’ is so vague and unclear until today, because not only his complex personal thought and career but various and subjective interpretation by so many later architects and architectural theorists. In the context, this paper attempt to reanalyze and clarify Kahn's idea of ‘The Essence of Architecture’ with the deep and objective view of aesthetics focused on a distinguished contemporary German philosopher, N. Hartman’s idea of phenomenological relation and the stratified structure of a work of art.