X. Monism and the Philosophy of Spiritual Activity
The highest stage of development which Naive Realism attains in the sphere of morality is that at which the moral command (the moral Idea) is conceived as having no connection with any external being, but, hypothetically, as being an absolute power in one's own inner life. What man first beheld as the external voice of God, that he now beholds as an independent power in his own interior and he now talks of this inner voice in a way which identifies it with conscience.
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GA 4/l10/p002 · edition RSPC1949 (Steiner 1918 revised edition)