Suppose the case of a man at the moment when his mind is disposed to a moral sensation. If surrounded by the beauties of nature, he is in a state of restful, serene enjoyment of his being, he feels a want, viz. to be grateful for this to some being or other. Or if another time he finds himself in the same state of mind when pressed by duties that he can and will only adequately discharge by a voluntary sacrifice, he again feels in himself a want, viz. to have thus executed a command and obeyed a Supreme Lord. Or, again; if he has in some heedless way transgressed his duty, but without becoming answerable to men, his severe self-reproach will speak to him with the voice of a judge to whom he has to give account. In a word, he needs a moral Intelligence, in order to have a Being for the purpose of his existence, which may be, conformably to this purpose, the cause of himself and of the world. It is vain to assign motives behind these feelings, for they are immediately connected with the purest moral sentiment, because gratitude, obedience, and humiliation (submission to deserved chastisement) are mental dispositions that make for duty; and the mind which is inclined towards a widening of its moral sentiment here only voluntarily conceives an object that is not in the world in order where possible to render its duty before such an one.
[Immanuel Kant, Critique of Judgment, section 86, Remark.]