   As in his initial presentation in the Short Commentary, Averroes considers the material intellect, in the Middle Commentary, as relating directly to the imaginative faculty, or rather to the intelligible intentions to which that corporeal faculty is disposed. Now, however, Averroes emphasizes that this relation to the imaginative faculty is “incidental” to the nature of the material intellect, its essential relation being with the Agent Intellect. The material intellect is a temporary, discrete appearance in human beings of the eternal and always actual Agent intellect. It is our “first perfection,” while the Agent Intellect represents an ultimate perfection, or “final form” for  us.[68]