 It is clear from the end of TMS that Smith intended to complement it with a system of political philosophy, and it is clear from the Advertisement to the last edition of TMS that WN represents the partial but not complete fulfillment of that plan. Strikingly, what got left out was the part of political philosophy that most concerned Smith at the end of TMS, and that has most concerned other moral philosophers who turn to politics: a systematic account of justice. Smith’s lectures on jurisprudence dealt with this topic, and from the notes we have on those lectures, he seems to have hoped to build a comprehensive, universally-applicable theory of justice out of impartial-spectator judgments about property, contract, punishment, etc. But the manuscript drawn from these lectures was never finished, and he had it burned at his death. Some scholars speculate that the failure of this project was fore-ordained: the moral theory of TMS is too particularist to sustain a universally-applicable theory of justice (see Griswold 1999, pp. 256–8 and Fleischacker 2004, chapter 8). Others have tried to re-construct such a theory for Smith (see Haakonssen 1981 and 1996).