X. Philosophy of Spiritual Activity and Monism
The highest level of development of naive realism in the area of morality is that where the moral commandment (moral ideas) is separated from any entity other than oneself, and is hypothetically thought to be an absolute power in one's own inner being. What the human being first perceived as the voice of god from outside, this he now perceives as an independent power in his own inner being, and speaks of this inner voice in such a way that he equates it with his conscience.
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GA 4/l10/p002 · edition AP1986 (Steiner 1918 revised edition)