The relationship between actus reus and mens rea is not always this close in all offenses. In what are often called specific intent offenses, for example, the object of the prohibited mens rea will not coincide with the act prohibited by law. Thus, the actus reus of common law burglary is the breaking and entering of the dwelling house of another at night, whereas the mens rea includes the requirement that the accused do such breaking and entering with the intent to commit a felony once inside. The commission of such a further felony is no part of the actus reus of burglary, but the intent to commit such a further felony is part of the mens rea of burglary.
In its actus reus/mens rea distinction the criminal law has mirrored a deep divide in morality. This is the divide between wrongdoing and culpability. Although it is disputed, morality is most often thought to contain certain prohibitions and requirements, such as "Do not kill" and "Help others in distress." Morality generally permits us either to do or to refrain from doing most acts, but morality forbids certain actions and requires others. To do an act morality forbids, or to refrain from doing an act morality requires, is to breach one's moral obligations. This is moral wrongdoing.
Morality likewise concerns itself with the culpability with which a wrongful act is done. Overall moral blameworthiness includes culpability as well as wrongdoing. One is free from moral blame for causing a harm to another if one neither intended to cause such a harm, believed one's act could result in such a harm, or unreasonably risked such a harm coming about because of one's actions.
The legal distinction between actus reus and mens rea is best seen as a reflection of this underlying moral distinction. The parallel is one of form, with criminal law and morality dividing criminal liability and moral responsibility (respectively) into these two elements. The difference, of course, lies in the content of legal versus moral norms; in many legal systems much that morality prohibits or requires the law does not, and vice versa.
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