Religion is the recognition of all duties as divine commands, not as sanctions. It is necessary to postulate the existence of a GOD Who is the Holy Creator, the beneficent ruler and the just Judge. All duties must be regarded as commands of the Supreme Being because we can hope for the highest good only from a morally perfect and Omnipotent will, and therefore, we can hope to attain it only through harmony with this will. Only such a postulate can sustain the rational coherence of this obligatory intention. We are required to intend and promote the highest good, but one can only rationally intend what one thinks possible. If we had empirical knowledge that the highest good was impossible, reason would have to regard the moral law itself as a mere deception. The only way we can conceive of the highest good as possible, is through the assumption that there is an Omniscient, Omnipotent, good and just Being Who intends to apportion happiness in proportion to the degree one is worthy of it. So the recognition of the obligation to promote the highest good leads to conclude that there must be a moral being, GOD, Who connects suitable consequences with the moral law promises of rewards and threats of punishments.