 In any case, since estimation is a bodily faculty, it cannot engage with fully immaterial things. So, it perceives mathematical entities as things associated with matter (though not with specific species of it). The objects of estimation are not intelligible universal concepts. So, the cognitive process of grasping mathematical concepts must be completed by adding the Active Intellect to our story (Zarepour 2021). On one reading of Avicenna’s epistemology (Nuseibeh 1989; Davidson 1992: chap. 4; Goodman 1992 [2006]; Black 2014), the act of the faculty of estimation prepares our soul to receive the universal concepts that will be emanated by the Active Intellect. On another account of Avicenna’s epistemology (Hasse 2001; Gutas 2012), the Active Intellect is merely a reservoir of intelligible concepts to which we find access because of the preparatory and ineliminable function of the internal faculties. In sum, the acquisition of mathematical concepts is a process that begins with sense perception and ends with the function of the Active Intellect. And between these two stages, the operation of the internal faculties in general and the faculties of estimation and imagination in particular is necessary and inescapable.