 Consider next the impartiality of morals. The domain of the moral, unlike the domain of value generally, is governed by the requirements of impartiality. To use Sidgwick’s phrase, the point of view of morality is not one’s personal point of view but rather “the point of view … of the Universe” (Sidgwick 1907, p. 382). But, to remark on the perfectly obvious, the Universe does not have a point of view. Various writers have employed fictions to try to provide some sense to this idea: Adam Smith’s impartial and benevolent spectator, Firth’s ideal observer, and Rawls’ contractors who see the world sub specie aeternitatis come to mind most immediately (Smith 1759, Pt III, Ch 8; Firth 1958; and Rawls 1971, p. 587). But theological voluntarism can provide a straightforward understanding of the impartiality of morals by appealing to the claim that the demands of morality arise from the demands of someone who in fact has an impartial and supremely deep love for all of the beings that are morality’s proper objects.