The making of a decision, the adoption of a norm or of a standard, is a fact. But the norm or the standard which has been adopted, is not a fact. That most people agree with the norm `Thou shalt not steal’ is a sociological fact. But the norm `Thou shalt not steal’ is not a fact, and can never be inferred from sentences describing facts. (p. 61)
Popper, K. (2013). The open society and its enemies. Princeton, NJ: Princeton University Press (Original published 1945 in two volumes).