This book addresses a fundamental issue at the intersection of practical and theoretical philosophy: Does what we ought to do depend on our perspective as epistemic agents? Against the backdrop of this fundamental question, the author defends a new variant of perspectivism. Answering this question is essential to a theory of normative reasons, and the book thereby provides important insights for our understanding of rational deliberation and right action. One major upshot is a new explanation of phenomena where we are guided by facts outside of our perspective, such as deliberation and advice-giving. "Why perspective matters" engages with current debates from a wide range of philosophical areas, such as metaethics, epistemology, and moral psychology, to develop a novel account of perspectivism.