In the tradition of metaphysical thought, thinking and knowledge is the pure result of mental and logical activities of man, and the correctness of conclusion is obtained by the correct application of mental faculties and correct exerting of appropriate principles, rules and methods of understanding such as the rules and principles of logic or empirical methods. In our time, questions like “What is theory?” or “What is thinking?” remind us of specialized disciplines like the philosophy of science or epistemology. In our time the various philosophical currents, they are in particular the philosophies of science and epistemological studies in the very tradition of metaphysical thought that treat and contemplate on thought, theory and knowledge. However, this paper tends, through putting the significance of the encompassing in contemplating on the nature of thought and theory, to present a non-humanistic and so a non-metaphysical concept of knowledge. It attempts to put forward a non-observable and non-concrete thing, a thing that could be identified neither with subject nor with object, but the encompassing of both is the foundation of thought, the transcendent condition of knowledge, and the indicator of correctness or non-correctness of human knowledge, and at the same time, it is neither separated from the subject of thought nor the object of knowledge. We live in a time that, due to the dominance of metaphysical thought, the presence of the encompassing, especially in understanding the nature of thought and theory, has already departed from our thinking mind.