With the upcoming centennial anniversary of the founding of Czechoslovakia, the thoughts of both nations are shifting towards the person of Tomáš Garrigue Masaryk, who played a crucial role in the whole process. In this case, it is necessary to look at his beginnings on the scientific ground. His first major political work, which was published in Brno in 1876 in a journal called Moravská orlice, was the work called Theory and practice. This work is crucial because Masaryk is defending the true meaning of sociology, as he presents sociology as one of the most fundamental sciences. In addition, the work contains some foundations for future political science. It is a pretty essential work in general that has not yet received the attention it deserves as it has been analyzed only marginally or not at all even by Masaryk's biographers (almost all of them left out the last part of this particular thesis). So it would be very meaningful to not only analyze it properly but also to put this work into the historical context and look at Masaryk's subsequent theses and books just so we can have a better idea if he continued with similar ideas to those from Theory and practice.