Their Abstraction and Ours
Essentially, Hegel is completely right as opposed to Kant. Thought proceeding from the concrete to the abstract—provided it is correct (NB) (and Kant, like all philosophers, speaks of correct thought)—does not get away from the truth but comes closer to it. The abstraction of matter, of a law of nature, the abstraction of value, etc., in short all scientific (correct, serious, not absurd) abstractions reflect nature more deeply, truly and completely. From living perception to abstract thought, and from this to practice,—such is the dialectical path of cognition of truth, of cognition of objective reality. Kant disparages knowledge in order to make way for faith: Hegel exalts knowledge, asserting that knowledge is knowledge of God. The materialist exalts knowledge of matter, of nature, consigning God, and the philosophical rabble that defends God, to the rubbish heap.
SOURCE: Lenin's annotations on Book III (The Notion) of Hegel's Science of Logic from "Conspectus of Hegel's Book The Science of Logic", in Lenin's Collected Works, Vol. 38 (Moscow: Progress Publishers, 1981), p. 171.
V. I. Lenin: Collected Works, Volume 38: Philosophical Notebooks: selections from writings of 1914-1916
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