160:5.4

Morality and religion are not necessarily the same. A system of morals, by grasping an object of worship, may become a religion. A religion, by losing its universal appeal to loyalty and supreme devotion, may evolve into a system of philosophy or a code of morals. This thing, being, state, or order of existence, or possibility of attainment which constitutes the supreme ideal of religious loyalty, and which is the recipient of the religious devotion of those who worship, is God. Regardless of the name applied to this ideal of spirit reality, it is God.