Comedy is an intellectual affair, and deals chiefly with logic. Tragedy is an emotional affair, and deals chiefly with value. Horace Walpole once said that "life is a comedy to the man who thinks and a tragedy to the man who feels." Comedy is negative; it is a criticism of limitations and an unwillingness to accept them. Tragedy is positive; it is an uncritical acceptance of the positive content of that which is delimited. Since comedy deals with the limitations of actual situations and tragedy with their positive content, comedy must ridicule and tragedy must endorse.