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Reason

The highest faculty of cognition: it draws inferences, forms ideas of the unconditioned (soul, world, God) and, as practical reason, gives the will its law.

While the understanding orders experience, theoretical reason seeks the unconditioned behind everything conditioned — forming the ideas of soul, world and God, to which no possible experience corresponds. It is exactly here that the illusions arise which Kant dissects in the “Critique of Pure Reason”.

Practical reason, by contrast, determines action: it gives the will the moral law — independently of inclination and experience. That the same reason is limited in knowing and legislative in acting belongs to the core of Kant's philosophy.

Where it appears

Source: Wikipedia: Reason