Abstract
In the Theory of Modern Sentiments Smith distinguishes between the actual impartial spectator and the ideal; the man within the breast – a mechanism that allows Smith to extend the theory of moral approbation to judge the actions and motives of the agent himself. Argues that the significance of this is that Smith is then able to postulate standards of morality which are in some sense absolute, valid for all times and places. Shows that Smith deploys these absolute standards in evaluating how custom and tradition pervert the moral sentiments in some instances. This in turn allows him to legitimately speak of progress in human societies. Smith′s bias in favour of commercial society over the early and rude state is, therefore, rooted in his moral philosophy.

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