The article observes the influence of transcendental philosophy of I. Kant, I. Fichte, F. Schelling and G. Hegel on F. Schleiermacher's doctrine of religion. The authors rethink Schleiеrmacher's receptions of the philosophy of religion of B. Spinoza. The authors used Schleiermacher's text to test the hypothesis of V. Dilthey, that one of Schleiermacher’s text that one of the most important reforms in the history of Western theology (the emergence of liberal theology of Protestantism) and its accompanying product (the philosophical and theological trend in religious studies) became possible thanks to the discoveries of the German transcendental philosophy of the 18th–19th centuries. Kant’s «Copernican revolution» in philosophy corresponds to a revolution in the understanding of religion in Schleiermacher. Knowledge of religion in the interpretation of Schleiermacher ceases to be knowledge about the religious object, but only about the subject, its piety. The only object in the study of religion is a religious subject.