 Gibbard (1990), in turn, identifies narrowly moral judgments with judgments about the rationality of guilt and resentment. To think that stealing is wrong, for example, is to think it rational to feel guilt for stealing and resent others for stealing (in the absence of conditions like ignorance or force that excuse the agent). To think that something is rational or makes sense, in turn, is to accept norms that permit it. On Gibbard’s original account, norm-acceptance is a basic kind of non-cognitive state, an evolutionary adaptation for linguistically achieved coordination that is not analyzable in terms of other attitudes (1990: ch. 4). It is non-cognitive, because it is essentially a motivational tendency to act or feel in ways that we are prepared to avow in discussion about what to do. In later work, he considers normative thoughts as contingency plans that settle what to do in actual and non-actual situations (Gibbard 2003). These thoughts are defeasibly motivating, just as the Argument from Internalism requires.