 The differences between these two things—the act of holding an agent responsible for harm and the agent’s being responsible for it—are worth underscoring. While X’s being responsible for harm is a matter of what X has done, our holding of X responsible is a matter of what we do with our knowledge of X’s behavior. The former is ostensibly a moral fact about X. The latter is an act that we ourselves perform as part of a social or legal practice of accountability.