Being the focus of discussion in academia, Karl Marx's ″First Thesis″ on Feuerbach has been interpreted in various ways and translated into different versions. Most Chinese scholars think that in the ″First Thesis,″ Marx illustrated the fundamental difference between ″new materialism″ and old philosophy. However, some scholars have recently put forward entirely different interpretations, one of which sees the ″First Thesis″ as ″transcending the division between materialism and idealism.″ This new theory seems plausible, but it is indeed a misinterpretation of the ″First Thesis.″ Firstly, the problem domain of Marx's ″First Thesis″ is not otology, but epistemology, which can be supported by both indirect and direct evidence. On the one hand, many philosophers and theorists, such as Ernst Bloch－German philosopher , W. A. Suchting－Australia Marxist, and Viktor Chernov－Russian SR Party theorist, have clearly pointed out that what Marx discussed in the ″First Thesis″ was epistemology. President Xi Jinping also pointed out that Marx dealt with the ″active theory of reflection″ of dialectical materialism. On the other hand, the core concepts and the basic idea of the ″First Thesis″ demonstrate that Marx answered questions related to epistemology in general, and perception in epistemology in particular. Secondly, in Marx's ″First Thesis,″ there are two pairs of core concepts, namely ″objectivity (Gegenstand)″ versus ″object (Objekt),″ and″sensibility (Sinnlichkeit)″ versus ″the Given (Anschauung).″ ″Actuality (Wirklichkeit)″ is the equivalent of ″objectivity (Gegenstand)″ and ″sensibility (Sinnlichkeit),″ and these three concepts were used as synonyms by classical German philosophers to refer to the ″external world.″ ″Objekt″ and ″Anschauung″ can be interpreted as ″sense data″ and ″the Given″ respectively, two common terms in contemporary philosophy. In addition, the reason that ″objectivity, actuality, sensibility″ were understood only in the literal sense of ″the sense data or the Given″ by all materialists before the age of Marx was that their theories of perception were one kind of indirect realism. Indirect realists claim that we perceive the external world in an indirect way by directly perceiving the corresponding sense data or the Given. From their perspective, the mind is like a mirror which can reflect the external world, and we directly perceive the ″image″ in the mirror, through which we indirectly know the ″original thing.″ This theory of perception may result in skepticism, idealism or the contemplative attitude. In contrast to materialists, idealists view the external world as the mirror of the mind, and the external things or phenomena as the products constructed by the mind, hence the abstract ″active side″ of the theory. Finally, Marx developed the initial idea of the ″theory of perception as practical constructivism″ by overcoming the defects of old materialism and idealism. Not only are perceiver, object, and sense organ all the products of sensuous activity, but the activity of perception itself is also a kind of sensuous practice. So we can conclude that the advocates of the ″theory of transcending″ have entirely misunderstood the problem domain and main idea of Marx's ″First Thesis.″ In fact, the root of the ″theory of transcending″ lies in their ″practice ontology,″ and the genuine origin of this ontology can be found in their imagination.