In his reply to Constant, Kant makes extensive use of the distinction between form and matter. He argues that the duty of truthfulness is a ‘formal’ duty; and that the wrong done by lying is ‘formal’, rather than ‘material’. The erroneous view that falsified statements count as lies, that is, are objectionable, only if some ‘material’ damage is done to the legitimate interests of individuals is attributed to so-called jurists. This chapter examines the role these notions play in the essay on the ‘supposed right’ and introduces several important distinctions. In particular, can we make sense of the idea that some wrongs are inflicted not on individuals but on ‘humanity’? It also reveals the identity of the ‘jurists’ and explains why they are relevant for the argument of the essay.