Then what is “Morality” based on?
“Be Excellent to Each Other”, like in Bill and Ted’s Excellent Adventure?
It basically boils down to what you believe are philosophical axioms. In a theistic system, the axiom is that the god of the system exists and it's will is primary.
There are other philosophical systems where the axiom(s) are based on observation of reality and our relationship to it. Objectivism, for example.