101. Goodness is imputable as follows:
(a) As regards internal acts, a person is credited with all the goodness of the object, end, and circumstances, in so far as it is known and willed by him. Example: Titus purposes to pray in a penitential posture, in order to obtain the virtue of humility. Hence, he has the credit of worship, mortification and humility through his holy desire. If he thought of the penitential posture, not as a moral circumstance, or if he regretted it, he would have the act, but not the credit of mortification;
(b) As regards external acts, a person is credited with the greater readiness or intensity or duration which, through it, his will gives to what is good. Example: If Titus prays in the manner above described, his good will is intensified, and he has the credit of this increase in the accidental goodness of his act;
(c) As regards acts indirectly willed, one is not credited with their goodness, if this is merely permitted. Example: Sempronius, who is sorry that thoughts of a better life will go through his mind as a consequence of going to church, has not the credit of those good thoughts;
(d) As regards consequences that were foreseen, or that naturally result from an act, one is not credited with their goodness, unless it was wished. Example: Balbus teaches religion to children because he is paid to do so; Caius does so because it is a good act. The consequence that these children afterwards live virtuously is not morally creditable to Balbus, since he thought nothing about it; but it is a circumstance that increases the goodness of Caius’ act, since he intended his teaching precisely as it is a good work;
(e) As regards consequences that are not natural results of an act, if they were not foreseen or intended, they are not credited to the agent. Example: Titus speaks a simple and ordinary word of good advice to Sempronius, but the impression is so great that Sempronius undertakes and accomplishes extraordinary things, which Titus would not have deemed possible or advisable.
102. Evil is imputable as follows:
(a) As regards the internal act, a person is guilty of all the evil of the object, end and circumstances, as far as it is known and willed by him. Example: Balbus wishes he could steal all the possessions of Caius, and thereby drive the latter to suicide. Balbus has committed theft and murder in his heart;
(b) As regards the external act, one is guilty of all the circumstances of greater willingness, etc., which it adds to the internal act. Example: If Balbus actually steals from Caius and causes his death, his malice is shown to be very strong and to extend to the evil consequences of his external acts;
(c) As regards acts indirectly willed, one is guilty of the evil they entail, if one could and should have prevented it. Example: Balbus is guilty of the blasphemies he foresees will take place when he has taken too much drink, for he could and should have kept sober.