 Finally, in question 27 of his commentary on the Categories, Simon straightforwardly opts for the analogy of the predication of being across the ten Aristotelian categories. Being is not univocally predicated as the genus of the categories because it is not univocally predicated of substance and accident. In fact, accidents do not have being without qualification because they only have quiddity in relation to substances, and so their being depends on the being of substances. But being is not purely equivocal with respect to substance and accident either, because accidents have being in a certain respect thanks to their relation to substances. Being, then, is analogous to substance and accident: it is primarily predicated of substances and secondarily predicated of accidents. 