Employing a holistic critical approach, the author examines the theoretical and philosophical premises and conclusions of the work of linguists, keeping a close eye on what best elucidates the key concepts of the discipline and the nature of language, languages, human discourse and understanding. According to Saussure the primary task of the study of language is to describe structures, developments and relationships typical of the greatest possible number of languages, with synchronic, diachronic and working analyses, but also includes linking them to social and cultural phenomena of the societies in which and for which languages exist. The second task is to identify forces and general laws that act at every turn of linguistic reality. The third is to 'define and confine' the terms and concepts adopted by linguistic studies insofar as this is a historical-descriptive and popular discipline. The first task must be undertaken by what has become a veritable slew of disciplines that describe language, its evolution and history. The second is up to general linguistics. The third is precisely the one that must be accomplished by theoretical linguistics. While general linguistics studies the constants identifiable in diverse linguistic realities analysed by historical and descriptive linguistics, and aims at improving the analytical techniques for identifying these constants, theoretical linguistics verifies the degree of internal congruence and consistency with the possible models of how language works. It is here that theoretical linguistics encounters and builds on the great concepts of language and verbal activity that have been developed in the history of human thought.