Examine the crime of INGRATITUDE, for instance; which has place, wherever we observe good-will, expressed and known, together with good-offices performed, on the one side, and a return of ill-will or indifference, with ill-offices or neglect on the other: anatomize all these circumstances, and examine, by your reason alone, in what consists the demerit or blame.

You never will come to any issue or conclusion.
Reason judges either of MATTER OF FACT or of RELATIONS.

Enquire then, first, where is that matter of fact which we here call crime; point it out; determine the time of its existence; describe its essence or nature; explain the sense or faculty to which it discovers itself.

It resides in the mind of the person who is ungrateful.

He must, therefore, feel it, and be conscious of it.