 But it is also possible to see reasonable accommodation as a requirement of equality for people with disabilities without recourse to a theory of distributive justice (e.g., Crossley 2004; Karlan and Rutherglen 1996). Accommodating religious practices may be expensive in various ways, but no one regards doing so either as compensating religions for their deficits. Indeed, such a rationale would appear to violate the state’s constitutionally-mandated neutrality among religions. Rather, because the state is required to treat religions and their adherents with equal respect and concern (Dworkin 2003), it disfavors rules and practices that interfere with religious observance. Somewhat similarly, a state that regards people with disabilities with equal respect and concern will disfavor arrangements that interfere with their participation.  With respect to both groups, substantive equality may require unequal provisions. In the case of disability as well as religion, how much additional provision is required is indeterminate, not for lack of a complete theory of justice to specify the amount or proportion, but because the demands of equal respect are indeterminate.