My view is that it comes from human nature and our ability to empathize with others. We learn it from personal experience which includes influence from the people around us. I don't like getting punched in the face, I recognize that other people probably don't like getting punched in the face so under most circumstances, I won't punch somebody else in the face. Some part of that was probably my parents telling me as a child that punching people in the face isn't right. You can say the same about theft, malicious lying (with a carve-out for the harmless stuff that eases social interactions) and playing loud music with thumping bass at 3 AM in an apartment complex. I wouldn't enjoy being subjected to those things so I don't do those things to others.

The closest thing I think we have to a universal definition (because there are always going to be outliers) is along those lines. If this does not address your questions, please let me know where I've missed the mark but I'd like to hear where you believe it comes from as well.