The subject of the Enquiry is the contributions that moral sense and reason make in our moral judgments. Hume claims that moral sense makes the ultimate distinction between vice and virtue, though both moral sense and reason play a role in our formation of moral judgments. Reason is important when we have to make a judgment about what is useful, for reason alone can determine how and why something is useful to us or to others. Hume briefly addresses what moral judges usually include in their lists of virtues, what they leave out, and how they make these lists.