A rational being cannot regard his maxims as practical universal laws, unless he conceives them as principles which determine the will, not by their matter, but by their form only.

BOOK1"CHAPTER1 ^paragraph 45

By the matter of a practical principle I mean the object of the will. This object is either the determining ground of the will or it is not. In the former case the rule of the will is subjected to an empirical condition (viz., the relation of the determining idea to the feeling of pleasure and pain), consequently it can not be a practical law. Now, when we abstract from a law all matter, i.e., every object of the will (as a determining principle), nothing is left but the mere form of a universal legislation. Therefore, either a rational being cannot conceive his subjective practical principles, that is, his maxims, as being at the same time universal laws, or he must suppose that their mere form, by which they are fitted for universal legislation, is alone what makes them practical laws.