This article examines the comparative philosophy of Immanuel Kant's deontological ethics and karma yoga in the Bhagavad Gita by positioning them as two normative ethical systems that developed in the Western and Eastern intellectual traditions. This research departs from the gap in research in the form of the tendency of previous studies to discuss the two concepts separately, normatively, or theologically, without a systematic philosophical comparative framework. This research uses a descriptive-comparative method with a qualitative approach, and is supported by a literature review of relevant primary and secondary sources. The comparative analysis framework is constructed by identifying and comparing the fundamental elements of both ethical systems, including the source of morality, the motivational basis for moral action, the structure of obligations, and the ultimate goal of ethics. The results show that deontology and karma yoga have several structural points of contact, particularly in their emphasis on self-control, the implementation of moral obligations, and the claim of ethical universality. However, fundamental differences are evident in the epistemological and metaphysical foundations of morality, namely between autonomous rationality and the divine principle, in the motivational orientation of moral action, and in the ultimate goal of ethics, between rational virtue and liberation (moksha). Theoretically, this research contributes to the enrichment of comparative ethical studies across traditions by showing that the conceptual differences between Kantian deontology and karma yoga are not dichotomous, but can be understood through comparable philosophical structures but starting from different basic assumptions.
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