that they must always be represented as mere maxims, never as practical laws. This second remark seems at first sight to be mere verbal refinement, but it defines the terms of the most important distinction which can come into consideration in practical investigations. IV. THEOREM II. A rational being cannot regard his maxims as practical universal laws, unless he conceives them as principles which determine the will, not by their matter, but by their form only. {BOOK_1|CHAPTER_1 ^paragraph 45} By the matter of a practical principle I mean the object of the will. This object is either the determining ground of the will or it is not. In the former case the rule of the will is subjected to an empirical condition (viz., the relation of the determining idea to the feeling of pleasure and pain), consequently it can not be a practical law. Now, when we abstract from a law all matter, i.e., every object of the will (as a determining principle), nothing is left but the mere form of a universal legislation. Therefore, either a rational being cannot conceive his subjective practical principles, that is, his maxims, as being at the same time universal laws, or he must suppose that their mere form, by which they are fitted for universal legislation, is alone what makes them practical laws. REMARK. The commonest understanding can distinguish without instruction what form of maxim is adapted for universal legislation, and what is not. Suppose, for example, that I have made it my maxim to increase my fortune by every safe means. Now, I have a deposit in my hands, the owner of which is dead and has left no writing about it. This is just the case for my maxim. I desire then to know whether that maxim can also bold good as a universal practical law. I apply it, therefore, to the present case, and ask whether it could take the form of a law, and consequently whether I can by my maxim at the same time give such a law as this, that everyone may deny a deposit of which no one can produce a proof. I at once become aware that such a principle, viewed as a law, would annihilate itself, because the result would be that there would be no deposits. A practical law which I recognise as such must be qualified for universal legislation; this is an identical proposition and, therefore, self-evident. Now, if I say that my will is subject to a practical law, I cannot adduce my inclination (e.g., in the present case my avarice) as a principle of determination fitted to be a universal practical law; for this is so far from being fitted for a universal legislation that, if put in the form of a universal law, it would destroy itself. {BOOK_1|CHAPTER_1 ^paragraph 50}