 However, Cohen did not remain satisfied with this account of the foundations of the moral law, nor with his early view of how the transcendental method applies in the domain of ethics. In his 1904 Ethics of Pure Will, the second part of his System of Philosophy, he offers a significantly revised account of both. Here, Cohen’s account is shaped by two commitments. First, he asserts that the subject matter of ethics is humanity, that is, human moral agency (Cohen 1902, 3). He thinks the aim of ethics is to construct a normative theory of the human moral agent and its will. Second, unlike in his earlier Kant’s Foundations of Ethics, Cohen now takes seriously the requirement that the transcendental method begins with a fact of science. For Cohen, just as epistemology and philosophy of science must begin by accepting the theories of pure natural science as given, ethics according to the transcendental method must begin with a science of humanity.