Bentham does not mean "unreal" by a fictitious entity. According to his logic, all general and abstract terms, all words designating relations rather than elements, are "fictitious entities."
Distinction of Intention from Motive.—The utilitarians make their point by distinguishing between intention and motive, attributing moral value exclusively to the former. According to them, intention is what a man means to do; motive is the personal frame of mind which indicates why he means to do it. Intention is the concrete aim, or purpose; the results which are foreseen and wanted. Motive is the state of mind which renders these consequences, rather than others, interesting and attractive.