Commandments are categorical imperatives when

A) they offer conditions for acting.
B) they are without qualification, offering no reasons or conditions.
C) our consciences tell us they are categorical.
D) they are arbitrary.

Categorical imperatives are commands that are unconditional and have no qualifications or exceptions. They are based on the principle of universalizability, meaning that they apply equally to all rational beings. Therefore, option B is the correct choice as it accurately describes the nature of categorical imperatives.