The true conscience is the disposition to will what is good in and for itself; it therefore has firm principles, and these are, for it, the objective determinations and duties that are valid for themselves. Distinguished from this its content, the truth, conscience is only the formal side of the activity of the will, which, as this activity, has no distinctive content of its own. But the objective system of these principles and duties, and the union of subjective knowing with it, is present only on the standpoint of ethical life. Here, on the formal standpoint of morality, conscience is without this objective content, and is thus, for itself, the infinite formal certainty of itself, which for that very reason is at the same time the certainty of this subject.
Conscience expresses the absolute entitlement of subjective self-consciousness to know, within itself and out of itself, what right and duty are, and to recognize nothing except what it thus knows to be the good, while at the same time maintaining that what it thus knows and wills is, in truth, right and duty. Conscience, as this unity of subjective knowing and of that which is in and for itself, is a sanctuary that it would be sacrilege to violate. But whether the conscience of a determinate individual is in accordance with this Idea of conscience, whether what it holds or claims to be good is also really good, is recognized only from the content of this good that it is supposed to be. What is right and duty, as the rational element, in and for itself, of the determinations of the will, is essentially neither the particular property of an individual nor in the form of feeling or of some other single, that is, sensuous, knowing, but is essentially a matter of universal, thought determinations, that is, in the form of laws and principles. Conscience is therefore subject to this judgment, as to whether it is true or not, and its appeal solely to itself is directly contrary to what it wants to be — the rule of a rational, in and for itself valid, universal manner of acting. The state can therefore not recognize conscience in its peculiar form, that is, as subjective knowing, any more than science can recognize subjective opinion, or the assurance of, and appeal to, a subjective opinion, as having validity. What is not distinguished in true conscience is nevertheless distinguishable, and it is the determining subjectivity of knowing and willing that can separate itself from the true content, set itself up for itself, and reduce that content to a mere form and semblance. The ambiguity regarding conscience thus lies in this: that it is presupposed in the sense of that identity of subjective knowing and willing with the true good, and is thus asserted and recognized as something sacred, and yet, equally, as the merely subjective reflection of self-consciousness into itself, it lays claim to the entitlement that belongs to that identity only by virtue of its in-and-for-itself valid, rational content. In the moral standpoint, as it is distinguished in this treatise from the ethical, only formal conscience falls; the true has been mentioned only in order to indicate its difference, and to remove the possible misunderstanding that, where only formal conscience is being considered here, the true conscience were being spoken of — which is contained only in the ethical disposition that first occurs in what follows. Religious conscience, however, does not belong to this circle at all.

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