In discussing enforceable duties to give evidence or Samaritan aid, Mill claims that the failure to confer benefits constitutes harm. But it is not in general true that the failure to provide benefits always counts as a harm. In many cases it seems not to. You would benefit me by transferring all your savings to my bank account (let us assume); it doesn’t follow that your failure to do so harms me. Why not? Presumably, because we assess harms counterfactually: if x harms me, it makes me signific