 Simon Keller offers a thoughtful discussion of these issues in his “Four Theories of Filial Duty.” Keller rejects three accounts of such duties: the debt account, the gratitude account, and the friendship account. He offers instead what he calls the “special goods” account: parents and children provide each other with very special goods, goods that cannot be gotten from any other type of relationship. No matter how true this is, Keller needs to explain why the fact that I can provide certain goods for my aging parents that nobody else can provide makes it the case that I have special obligations to my parents — after all, the consequentialist seems to be able to accommodate my reasons to care for my parents if my reason is grounded on the provision of benefits. So one possible objection to Keller’s account is that it is in serious danger of collapsing into consequentialism, i.e., of making our obligations to our parents only derivatively agent-relative.