 Cohen initially faces a problem in defining the relation of religion to systematic philosophy (Holzhey 2000). In both the Concept of Religion and the Religion of Reason, he identifies the two central concepts of religion as humanity and God (Cohen 1972 [1919], 11ff.) But he had already offered philosophical accounts of those concepts in his ethics. For Cohen, ethics is the theory precisely of humanity. But also, in his Ethics of Pure Will, Cohen defined God as the conjunction of two ideas: the concept of ideal ethical laws unifying all humanity into a harmonious realm of ends, and the faith that, at the end of history, this ideal would be realized. Thus Cohen’s ethics seem to offer complete, systematic accounts of both of religion’s central concepts. Consequently, Cohen appears to face a dilemma: religion has a distinctive role to play in philosophy just in case his philosophical ethics offered only incomplete accounts of humanity and God. But this is unacceptable to Cohen.