 Even if one accepts this claim about the nature of obligation — it has some plausibility, as there is some basis for holding that not everything that one has protected reason to do counts as obligatory — and the claim that only God has adequate standing to hold us accountable for adhering to morality, it is still not at all clear how to provide a satisfactory rationale for a theological voluntarist view of moral obligation. For theological voluntarism with respect to moral obligations holds that the existence of moral obligations depends on God’s bringing them about via God’s command or some other act of divine will; but there is no obvious argument for the view that God’s being essential to holding us accountable for following the norms of morality entails God’s commanding or willing those moral norms into existence. Even if we grant, then, to the theological voluntarists their desired premises regarding the social character of obligation and God’s ideal status as someone to hold us accountable for adhering to the norms of morality, theological voluntarists still have a worrisome gap to overcome in offering positive reasons to affirm that view.