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Morality and values depend on the existence of conscious minds - and specifically on the fact that such minds can experience various forms of well-being and suffering in this universe.

Sam Harris (2011). “The Moral Landscape: How Science Can Determine Human Values”, p.195, Simon and Schuster
Morality and values depend on the existence of conscious minds - and specifically on the fact that such minds can experience various forms of well-being and suffering in this universe.