 As we have noted, much as Kant does for moral value, Leibowitz locates the religious value of our acts in our intentions. Holiness, he tells us, “is nothing but halakhic observance; the specific intentional acts dedicated to the service of God” (Judaism, 24, emphasis added). Presumably then, mitzvoth could be performed for the sake of worshipping God and yet have incidental benefit to us. As long as the motivation is the worship of God, any incidental benefits would surely be legitimate, or at least not rule out the act as religiously worthy. What matters here is the hierarchy of values – observance of mitzvoth cannot be subordinated to ethical values. Leibowitz’s intentionalism dictates that religious acts, even if they incidentally satisfy certain human needs, would still not be ethical acts given their religious motivation.