  It is relatively common ground among moral theorists that moral properties supervene on non-moral properties. Two items cannot differ in their moral properties without differing in some non-moral property as well. Or to put the point in terms more suited to the non-cognitivist, virtually all agree that it is inappropriate to treat two items as morally distinguishable without believing that they are also distinguishable in some other way. If two actions are otherwise indistinguishable, labeling one as good thereby commits one to labeling the other as good. 