The subjective will, as immediately for itself and distinguished from the will existing in itself (§ 106 Remark), is therefore abstract, restricted, and formal. Subjectivity, however, is not merely formal but, as the infinite self-determining of the will, constitutes its formal element. Because, in this its first emergence in the individual will, it is not yet posited as identical with the concept of the will, the moral standpoint is the standpoint of relation and of an ought, or of a demand. — And since the difference of subjectivity likewise contains the determination as against objectivity, as external existence, the standpoint of consciousness also enters here (§ 8) — in general, the standpoint of difference, finitude, and appearance of the will.
The moral is not, at first, already determined as that which is opposed to the immoral, just as right is not immediately that which is opposed to wrong; rather, it is the general standpoint of the moral as well as of the immoral, a standpoint that rests on the subjectivity of the will.

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