The Basis of Morality by Part 2 Chapter 7 Page 1

The alleged Practical Reason with its Categorical Imperative, is manifestly very closely connected with Conscience, although essentially different from it in two respects. In the first place, the Categorical Imperative, as commanding, necessarily speaks before the act, whereas Conscience does not till afterwards.

Before the act Conscience can at best only speak indirectly, that is, by means of reflection, which holds up to it the recollection of previous cases, in which similar acts after they were committed received its disapproval. It is on this that the etymology of the word Gewissen (Conscience) appears to me to rest, because only what has already taken place is gewiss (certain). Undoubtedly, through external inducement and kindled emotion, or by reason of the internal discord of bad humour, impure,