The Basis of Morality by Part 2 Chapter 2 Page 14

moral worth or worthlessness of human conduct as the fulfilment or violation of duties, we must remember that this view of Duty, and of Obligation in general, is undeniably derived solely from theological Morals, and primarily from the Decalogue, and consequently that it rests essentially and inseparably on the assumption of man's dependence on another will which gives him commands and announces reward or punishment.

But the more the assumption of such a will is in Theology positive and precise, the less should it be quietly and unsuspectingly introduced into philosophical Morals. Hence we have no right to assume beforehand that for the latter the imperative Form, the ordaining of commands, laws, and duties is an essential and a matter of course; and it is a very poor shift to substitute the word “absolute” or