The Metaphysics of Morals by Immanuel Kant Chapter 2 Page 82

to act on any maxim which could not without contradiction be also a universal law and, accordingly, always so to act that the will could at the same time regard itself as giving in its maxims universal laws. If now the maxims of rational beings are not by their own nature coincident with this objective principle, then the necessity of acting on it is called practical necessitation, i.e., duty. Duty does not apply to the sovereign in the kingdom of ends, but it does to every member of it and to all in the same degree.

The practical necessity of acting on this principle, i.e., duty, does not rest at all on feelings, impulses, or inclinations, but solely on the relation of rational beings to one another, a relation in which the will of a rational being must always be regarded as legislative, since otherwise it could not be conceived as an end in itself.