This paper focuses on the theoretical philosophy of Bukharin as developed in his book Filosofskie arabeski. I analyze three concepts—perception, being, and dialectics—and show that and how they deviate from the meaning that they commonly have among other Russian Marxists. In this work, Bukharin drafts a theory that can be interpreted as a “relational ontology,” since it focuses on the relations between entities and since these relations are considered to be more fundamental than the entities themselves and provide epistemic access (...) to reality. My examination of Bukharin’s theoretical views shows that he continues Lenin’s tradition of materialist and dialectical thought. That is why, in spite of his innovative approach to some key problems of theoretical philosophy, Bukharin did not go far enough in his studies. His theoretical position appears to be an integral part of his political engagement. (shrink)