 For example, consider a simple point of view theory, according to which what is good simpliciter differs from what is good for Jack, in that being good for Jack is being good from a certain point of view — Jack’s — whereas being good simpliciter is being good from a more general point of view — the point of view of the universe (compare Nagel [1985]). The point of view theory reduces both good for and good simpliciter to good from the point of view of, and understands good simpliciter claims as about the point of view of the universe. One problem for this view is to make sense of what sort of thing points of view could be, such that Jack and the universe are both the kinds of thing to have one.