This article presents a mentalist theory of ethics, developed by two young scholars, lawyers and philosophers: Matthias Mahlmann, a professor of Zurich University, and John Mikhail, a professor of Georgetown University in Washington, DC. They were inspired by Noam Chomsky, a world-famous linguist and explorer of human nature and mind, studying under his supervision in the 1990s at Massachusetts Institute of Technology (Cambridge, MA). The author focuses on the origin of mentalist ethics. Therefore Chomsky's conception of grammar is presented and his idea of a universal grammar of morality, which is further developed by Mahlmann and Mikhail. They do not stop at this point but attempt to use the results of their research in the theory and philosophy of law.