Groundwork of the Metaphysics of Morals (Cambridge Texts in the History of Philosophy)

by Immanuel Kant

For when we think of such a will, then, even though a will that stands under laws may still be bound to this law by means of some interest, yet a will that is itself the supreme legislator cannot possibly, as such, depend on any interest;

The will of a rational being, like the emperor, both below and above the law