Hegel famously argues that everything hinges on understanding substance as subject. This formulation, which appears in the Preface to the Phenomenology of Spirit, is the locus classicus for specifying the status of Hegel’s idealism. Yet Hegel repeats this claim in the transition from the Objective Logic to the Subjective Logic in his Science of Logic. This chapter provides a reading of the Preface to the Subjective Logic, “On the Concept in General,” and the first section of the Doctrine of the Concept, “Subjectivity.” It argues that key to Hegel’s transformation of Kant’s notions of subjectivity, objectivity, and the idea is Hegel’s move away from the first-person perspective of Kantian epistemic or moral subjectivity toward understanding subjectivity as the rationality of ‘matters themselves’. Tracing the notion of concrete universality in these chapters, it further clarifies Hegel’s notion of subjectivity, thereby providing a rubric for specifying the status of Hegel’s idealism.