  When arguing for reism Brentano was conscious of some related views of Leibniz. He even referred to Leibniz’s statements (in Nouveaux essais) about the dangers caused by using abstract words. Brentano’s reism was an effect of his departure from Aristotelian ontology. Brentano’s first metaphysics has a rich list of categories, including substances, modifications, circumstance, etc. Later, he divided being into things and irrealia, and the latter into immanent objects, contents, relations and so-called collectiva. All items belonging to irrealia had the status of entia rationis (beings in the mind or thought objects). Ultimately, Brentano rejected all entia rationis, that is, intentional objects, immanent objects, states of affairs, existence and non-existence, modalities, relations, probabilities, universals, Gestalten, time and space, Aristotelian forms, contents of judgements, etc.. His final ontological theory was based on the equality: being = entia realia = things. According to Brentano’s later philosophy, things are concrete (particular) entities.  They are fully determined in their properties and are extended in time. Brentano distinguished two kinds of things, namely bodies (temporal and spatially extended) and souls (only temporal).