 Let’s consider one last account of the grounds of special obligations. The difficulties with the consequentialist account of special obligations arise from its only granting instrumental significance to special relationships, i.e., special relationships provide unique opportunities for promoting intrinsic value. But commonsense seems to accord moral significance to special relationships considered for their own sake, not in virtue of the opportunities that they afford. One could then argue that reasons of special obligation supervene upon relationships between friends, between promisor and promisee, etc. So there is no deeper account of special obligations: truths about reasons and the relationships upon which they supervene are self-evident. This was the intuitionist line adopted by W. D. Ross. Defense of this account of the grounds of special obligation requires meeting objections to an intuitionist moral epistemology, which, as a version of foundationalism, is a frequent target of attack in recent philosophical work.