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Adam Smith's major work of 1759 develops the foundation for a general system of morals, and is a text of central importance in the history of moral and political thought. Through the idea of sympathy and the mental construct of an impartial spectator, Smith formulated highly original theories of conscience, moral judgment and the virtues. This volume offers a new edition of the text with helpful notes for the student reader, and a substantial introduction that establishes the work in its philosophical and historical context.