 Suppose you promise your friend to stop wearing tacky hats. As a result of the promise, you owe it to your friend to dress better; in this sense, the obligation is “to” your friend, not to you. But this is still an obligation regarding you, in the sense that it concerns what you do to yourself. You are the one whose headgear is at issue. (This sort of example is common in the literature; see, e.g., Mavrodes 1964, 165–66; Timmermann 2006, 506.)