Dr. Govinda Chandra Dev was, possibly, the greatest philosopher in Bangladesh. He came up with the idea of a synthetic philosophy in the Himalayan subcontinent. He criticized both materialism and spiritualism as one-sided and incapable of human welfare and progress, and introduced synthetic idealism by combining these two theories. He said that philosophical thought which is not connected with the life of the common man is worthless, even if conceptually perfect. That is why his philosophy is a synthesis of theory and application. This long essay by Govinda Dev elaborates on his philosophical views.