Muhammad Hassan Askri is a great name in Urdu criticism. He influenced a big sphere of critics with his sagacious writings. In the present article his philosophy has been discussed. In this concept he sees a special difference between a ''man'' and a ''human being''. In his opinion a man has material as well as abstract needs. He is influenced by the external environment and likewise influences the external environment. He becomes the juncture of opposing and conflicting tendencies same time. On the other hand, according to him, a human being is pure, characteristic and inculpable creature whose mental and intellectual capabilities are boundless and who is an epitome of all good virtues. But at times, environment and external factors influence him inversely. But man is born to face and remove all these hinderances to reach the heights of mental and intellectual development. After introducing different concepts about human being Askari discussed in depth the Rosso’s philosophy of human being, which labels human being is pure and inculpable. Rosso’s philosophy is very popular, but Askari refutes this philosophy and prefers the one that keeps in mind the weaknesses and instincts of a common man. Critical and analytical view point has been expressed in order to highlight the said concept.