This work investigates the fundamental nature of moral obligation and the distinction between what is right and what is good. W. D. Ross, a prominent moral philosopher, challenges the prevailing utilitarian and monistic ethical theories of his time. He argues for a pluralistic framework of prima facie duties, asserting that moral intuition provides a reliable basis for ethical decision-making in complex human situations.

Experts regard this text as a foundational contribution to 20th-century moral philosophy and a primary source for intuitionist ethics. Readers frequently note the academic density of the prose, which requires careful attention to the author's precise definitions and logical structure.