Definition

A rational being is someone who thinks logically and can make decisions based on critical
thinking rather than on emotions.
Example: An individual prefers to retire than stay at the company, because being a rational
person he thinks that he can receive more financial benefits from this decision.

According to Kant's View: Human beings have an intrinsic worth which is dignity that makes
them valuable 'above all price'.
In Case of animals, Kant admits that it is wrong to torture animals not only because the animals
are hurt but due to the reason that we may also suffer indirectly as a result of it because he who
is cruel to animals becomes hard also in his dealings with Humans. Therefore, In Kant views,
mere animals have no importance at all. Human beings are entirely different in this perspective,
they can't be used as a means to an end. This is the ultimate law of morality according to Kant.
The categorical imperative concept
1st formulation:
According to Kant, Morality can be summed up in the ultimate principle from which all our
duties and obligations are derived. This is known as Categorical imperative.
Another formulation of Categorical Imperative:
Always treat people as an end and never as a means only because the fact that we are human
has value in ourselves.

“The reason why as an end and not as a mean only”

(Read two points on top right of page 1)

The value of people being the most important thing implies that rational beings must be treated
'as an end' and never as a 'means only'.
We must respect their rights, avoid harming them and treat them as ends-in-themselves.
A Scenario for better Understanding:
Suppose we are in need of a loan, and we know that we will not be able to repay it. We should
not consider making a false promise to our friend in order to deceive him although we need
money for a good purpose. It is because we are manipulating him and using him as a means.
In order to treat our friend 'as an end'. We should tell him the truth that we can’t repay the
loan. Then our friend will decide according to his own independent choice, and he will be
choosing to make that purpose his own. Thus, in this case we are not only using our friend as a
means only.

The practice of Criminal Punishment:

When we are executing a criminal, then how can we Implement the concept of human dignity?
When we treat the criminal as a rational being, then the criminal is considered as someone who
has the capacity to choose his conduct critically and who is responsible for his behavior. In this
way, we treat the criminal 'as an end'.

The First formulation of Categorical Imperative:

When we decide to do an act, we wish that our conduct would become a 'universal law'.
When someone is treating people badly, then according to the concept, it is his wish that all
people should be treated in the same way. Hence, if we treat him badly, we are complying with
his own decision and vice versa for the people who treat others in a good manner.

Note:

What is the difference between an end and a means to an end?

Ends, or goals, are what we aim to do, and means are what we use to do what we aim to do.
Our means are the things we use and the actions we take to create our ends.