 Avempace does not give us any instance of “material intelligibles”, but we may well think of the idea of a tree or a horse in our mind. In his later treatise on the Conjunction of Intellect with Man, Avempace differentiates between intelligibles of real existing beings such as the horse, and intelligibles of non-existent beings, such as a one-legged man, and he further differentiates between intelligibles of real existing beings which one has seen, and intelligibles of existing being which one has not seen. For Avempace, the latter are intelligibles in a derivative sense or by analogy (IB-CIM: 15; IB-coll-fakhry: 163; IB-coll-genequand: 191 §27). “Material intelligibles” should contain both categories.