Reasons are essentially addressed to agents. Many contemporary efforts to illuminate this feature of reasons effectively reduce them to features of agents, e.g., to rationally-pruned desires, plans, or roles. Such reductive accounts neglect a second feature of reasons, namely, their capacity to transcend agential nature. They also neglect a feature of agents, namely, their orientation to normative entities as entities that transcend—and thus, that can guide and give shape to—agential nature. This dissertation offers a conception of the relation running from reasons to agents that captures both the transcendent character of reasons and the transcended character of agents. I synthesize two strains of thought about reasons. The first captures...