In relation to the spheres of private right and private welfare, of the family and of civil society, the state is, on the one hand, an external necessity and their higher power, to whose nature their laws and interests are subordinate and on which they are dependent; but, on the other hand, it is their immanent end, and has its strength in the unity of its universal ultimate end with the particular interest of individuals — in the fact that they have duties toward it to the same extent that they also have rights (§ 155).
It has already been remarked above (see § 3, Remark) that it was above all Montesquieu, in his famous work The Spirit of the Laws, who kept in view the thought that the laws of private right in particular are dependent on the determinate character of the state, and the philosophical outlook of considering the part only in its relation to the whole, and who also attempted to work this out in detail. Since duty is, in the first instance, conduct toward something that is, for me, substantial, universal in and for itself, while right, by contrast, is the existence as such of this substantial element, and hence the side of its particularity and of my particular freedom, both appear, at the formal stages, distributed between different sides or persons. The state, as ethical, as the interpenetration of the substantial and the particular, contains the truth that my obligation toward the substantial is at the same time the existence of my particular freedom — that is, that in it duty and right are united within one and the same relation. But because, furthermore, the differentiated moments also attain, within the state, their own distinctive shape and reality, so that the distinction between right and duty reasserts itself, they are, while in themselves, i.e., formally, identical, at the same time different in content. In the sphere of private right and morality, the actual necessity of the relation is lacking, and hence there is present only an abstract equality of content: what, in these abstract spheres, is a right for the one is also supposed to be a right for the other, and what is a duty for the one is also supposed to be a duty for the other. That absolute identity of duty and right occurs only as an equal identity of content, in the determination that this content is itself wholly universal — namely, the single principle of duty and right, the personal freedom of the human being. Slaves therefore have no duties, because they have no rights, and conversely — (religious duties are not at issue here). But in the concrete Idea, developing within itself, its moments become differentiated, and their determinacy becomes at the same time a different content: within the family, the son does not have rights of the same content as the duties he has toward his father, nor does the citizen have rights of the same content as the duties he has toward the prince and the government. This concept of the union of duty and right is one of the most important determinations, and contains the inner strength of states. The abstract side of duty stops short at overlooking and banishing particular interest as an inessential, indeed unworthy, moment. Concrete consideration, the Idea, shows the moment of particularity to be equally essential, and hence its satisfaction to be absolutely necessary: in fulfilling his duty, the individual must in some way at the same time find his own interest, his satisfaction, or his account, and from his relation within the state a right must accrue to him, whereby the universal cause becomes his own particular cause. Particular interest ought truly not to be set aside or even suppressed, but rather brought into accord with the universal, whereby both it and the universal are preserved. The individual, a subject with respect to his duties, finds, as a citizen, in their fulfillment the protection of his person and property, consideration for his particular welfare, and the satisfaction of his substantial essence, as well as the consciousness and self-awareness of being a member of this whole; and in this performance of duties as services and undertakings for the state, the state has its preservation and its subsistence. On the abstract side, the interest of the universal would consist merely in the fact that its affairs — the services it requires — are performed as duties.

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