One generally takes numerical considerations into account by a strange compromise which clearly shows that every action treats men both as a means and as an end, as an external object and as an inwardness; it is better to save the lives of ten men than of only one. Thus, one treats man as an end, for to set up quantity as a value is to set up the positive value of each unit; but it is setting it up as a quantifiable value, thus, as an externality. I have known a Kantian rationalist who passionately maintained that it is as immoral to choose the death of a single man as to let ten thousand die;
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