Legal reasoning is a fundamental capability for large language models (LLMs) to complete legal AI tasks such as legal judgment prediction. In legal practice, this reasoning is shaped by legal philosophy: a judge's view of the nature and sources of law guides how legal materials are interpreted and applied, so judges working from the same statutes and precedents can reach different judgments. Existing research has largely overlooked whether LLMs can understand legal philosophy and apply it in legal reasoning, an ability we call \textit{legal-philosophical reasoning}. To fill this gap, we introduce LePhilBench, a benchmark for evaluating the legal-philosophical reasoning of LLMs that comprises two benchmarking tasks and a dataset. The two tasks evaluate how well LLMs understand legal philosophy and how well they apply it in legal reasoning, respectively. The dataset is manually and meticulously constructed. Its test set contains 220 U.S. Supreme Court opinions. A law professor designed fourteen annotation questions on legal philosophy, and three law-trained annotators with formal training in jurisprudence answered all fourteen questions for every opinion, yielding 9,240 legal-philosophical labels. LePhilBench takes the first step toward exploring legal-philosophical reasoning in LLMs.

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