 The fact is, as with so many other aspects of their thinking, More and Cudworth shared essentially the same moral philosophy. Cudworth had been preparing his own book on ethics for a number of years but in the event he never published anything in this area. It seems that he abandoned the project when he heard that More was also working on a book on ethics. Cudworth’s system was posthumously published under the title, A Treatise Concerning Eternal and Immutable Morality (1731), but it is a title that More might also have used. One of the main aims of More’s Manual of Ethics was to leave the reader in no doubt that there are absolute values of good and evil which are co-eternal with God. That is to say, More wished to refute the Calvinist theological position that whatever God decrees to be good is good, in favour of the alternative theological position, that God wills what is good (and he does so necessarily because He himself conforms to an absolute standard of goodness).