Tort theory in terms of rational reconstruction of the law has constituted a new and important knowledge of the tort liability. Economic analysis has reconstructed the rules and institutions by the value of efficiency. Moral theory of corrective justice has interpreted liability through equality between the parties. But neither of these interpretations could come to explain liability. The economic analysis by treating the liability rules as a mean of wealth maximization has changed their original meaning. Corrective justice reduced tort liability to the regime fair allocation of accident costs. The reconstruction in order to understand civil liability requires engaging in a philosophical approach in which reality is the source of rationality. In this context, liability, unlike the economic analysis or corrective justice, is formed from undeniable rights and principles. The negligence in terms of right of the subjective will is redefined by social practice on the attribution results of our actions, which suggests that civil liability is still moral idea, even when it is imposed from an objective and external assessment.