Kant claims that an intuitive understanding—such as God would possess—could cognize things in themselves. This claim has prompted many interpreters of Kant's theoretical philosophy to propose that things in themselves correspond to how an intuitive understanding would cognize things. In contrast, I argue that Kant's theoretical philosophy does not endorse the common proposal that all things in themselves correspond to how an intuitive understanding would cognize things. Instead, Kant's theoretical philosophy maintains that things in themselves might or might not correspond (...) to how an intuitive understanding would cognize things. I then consider whether Kant's moral philosophy and theory of reflecting judgment might provide alternative grounds for claiming that we should regard things in themselves as corresponding to how an intuitive understanding would cognize things. I argue that Kant's moral philosophy does not provide such grounds, but his theory of reflecting judgment does. Thus, interpretations of Kant's transcendental idealism should attend to the differences between Kant's theoretical philosophy, moral philosophy, and theory of reflecting judgment in assessing the relationship between intuitive understanding and things in themselves. (shrink)