The Theory of Moral Sentiments

The Theory of Moral Sentiments (1759) by Adam Smith is a philosophical account of morality based on sympathy—the capacity to imaginatively share others' feelings—arguing that moral judgments arise from our ability to empathize and imagine how an impartial spectator would view our conduct.

Founded a sentiment-based moral philosophy; the 'impartial spectator' concept became highly influential; provides the moral framework underlying Smith's later Wealth of Nations.