The ethical is the universal, and as such it is again the divine. One has therefore a right to say that fundamentally every duty is a duty toward God; but if one cannot say more, then one affirms at the same time that properly I have no duty toward God. Duty becomes duty by being referred to God, but in duty itself I do not come into relation with God. Thus it is a duty to love one’s neighbor, but in performing this duty I do not come into relation with God but with the neighbor whom I love. If I say then in this connection that it is my duty to love God, I am really uttering only a tautology, inasmuch as “God” is in this instance used in an entirely abstract sense as the divine, i.e. the universal, i.e. duty. So the whole existence of the human race is rounded off completely like a sphere, and the ethical is at once its limit and its content. God becomes an invisible vanishing point, a powerless thought, His power being only in the ethical which is the content of existence.

Source:Problema 2: Is there an Absolute Duty to God?
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