Answer :
The special characteristic that makes the formula of universal law applies to all rational beings is their capacity for practical reason, or the ability to make moral judgments and act accordingly.
According to Immanuel Kant's moral theory, the ability for practical reason is the distinguishing feature that makes the formula of universal law applicable to all rational creatures. This ability enables people to make moral decisions based on logic rather than self-interest or exterior variables.
The ability to recognise universal principles and apply them to specific circumstances is what enables the formula of universal law to be universally applied. This ability for practical reason distinguishes rational beings from non-rational beings, and it is what qualifies them for moral action and thought.
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