The Basis of Morality by Part 2 Chapter 2 Page 17

Command) he took as his hypothesis. But after he had thus turned the thing upside down, nobody, not even he himself, recognised it as being what it really was, namely the old well-known system of theological Morals. How this trick was accomplished we shall consider in the sixth and seventh chapters of the present Part.

Ethics was of course frequently put in the imperative form, and treated as a doctrine of duties also in pre-Kantian philosophy; but it was always then based upon the will of a God whose existence had been otherwise proved, and so there was no inconsequence.

As soon, however, as the attempt was made, as Kant attempted, to give a foundation to Ethics independent of this will, and establish it without metaphysical hypotheses, there was no longer any justification for taking as its basis the words