The work presents a systematic account of moral theory that treats ethics as the science of conduct, defining moral action by its relation to ends and examining obligation, duty, and the nature of the will. It situates moral life within social institutions and collective ideals, analyzes individuality as capacity interacting with environment, and contrasts desire as ideal activity with possession. It considers the formation and function of moral rules, the concept of moral badness, and offers critical comparisons with rival views to build an account of moral development as growth in freedom grounded in social ideas and institutional realization.