The Basis of Morality by Part 2 Chapter 2 Page 16

which lie hidden at the base of his Morals, only required to be brought forward and expressed explicitly as postulates of Practical Reason. And so it was that, to the world's great edification, a Theology appeared depending simply on Ethics, indeed actually derived therefrom. But this came about because the ethical system itself rests on concealed theological hypotheses. I mean no derisive comparison, but in its form the process is analogous to that whereby a conjurer prepares a surprise for us, when he lets us find something where he had previously employed his art to place it.

Described in the abstract, Kant's procedure is this: what ought to have been his first principle, or hypothesis (viz., Theology) he made the conclusion, and what ought to have been deduced as the conclusion (viz., the Categorical