International audienceThis paper aims to show that the « thinking matter » hypothesis, which Locke introduces in the fourth book of the Essay as mere speculation, should not only be considered as an epistemological device employed to point out the limitations of human knowledge, but also tells something important about Locke’s true metaphysical inclinations. Though it is impossible to obtain any knowledge about the true nature of thinking substances, one is nevertheless allowed to frame one’s own opinion about it. Locke always considered the making and regulating of sound belief to be legitimate aims of human reason, especially when knowledge is impossible and when the topic is of great human concern, as the nature and destination of the s...