Anactioniscalledanact—ormoraldeed—insofarasitissubjecttolawsofobligation，andconsequentlyinsofarasthesubjectofitisregardedwithreferencetothefreedomofhischoiceintheexerciseofhiswill。Theagent—astheactorordoerofthedeed—isregardedas，throughtheact，theauthorofitseffect;
andthiseffect，alongwiththeactionitself，maybeimputedtohim，ifbepreviouslyknewthelawinvirtueofwhichanobligationresteduponhim。
Apersonisasubjectwhoiscapableofhavinghisactionsimputedtohim。Moralpersonalityis，therefore，nothingbutthefreedomofarationalbeingundermorallaws;anditistobedistinguishedfrompsychologicalfreedomasthemerefacultybywhichwebecomeconsciousofourselvesindifferentstatesoftheidentityofourexistence。Henceitfollowsthatapersonisproperlysubjecttonootherlawsthanthosehelaysdownforhimself，eitheraloneorinconjunctionwithothers。
Athingiswhatisincapableofbeingthesubjectofimputation。
Everyobjectofthefreeactivityofthewill，whichisitselfvoidoffreedom，isthereforecalledathing（rescorporealis）。