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The relationship between moral reasoning and artificial intelligence (AI) raises profound philosophical and normative questions. Can machines reason morally, or can they only simulate ethical judgment through computational processes? This article examines the potentials and limits of AI in relation to moral reasoning by distinguishing three levels of analysis: AI as a tool for human moral deliberation, AI as a potential moral agent, and AI as a meta-ethical challenge. Drawing on classical moral philosophy (Aristotle, Kant, Hume) and contemporary AI ethics (Floridi, Coeckelbergh, Vallor), the paper argues that while artificial systems can support moral reflection and decision-making, they cannot embody genuine moral agency. The limit of AI is not merely technical but anthropological: it coincides with the boundary of human understanding of what it means to act morally in a technologically mediated world.