1. A form, consisting in universality; and in this view the formula of the moral imperative is expressed thus, that the maxims must be so chosen as if they were to serve as universal laws of nature.

2. A matter, namely, an end, and here the formula says that the rational being, as it is an end by its own nature and therefore an end in itself, must in every maxim serve as the condition limiting all merely relative and arbitrary ends.

3. A complete characterization of all maxims by means of that formula, namely, that all maxims ought by their own legislation to harmonize with a possible kingdom of ends as with a kingdom of nature. * There is a progress here in the order of the categories of unity of the form of the will (its universality), plurality of the matter (the objects, i.e., the ends),