 The LC is concerned with the distinction between Prime Matter and privation. The bronze, matter, can become the statue, form, because it is not the statue and this negation is a third principle. Aristotle distinguished between absolute non-being and accidental not-being, and so matter is non-being accidentally, while privation is not-being per se (Phys. I.9, 191b34–192a5). In his interpretation of the Aristotelian passage, Averroes points to the privation of form as the nature of matter. Prime Matter is “almost composed of being and not-being” (LC 45C TC80). Because of the presence of not-being in material beings, coming-to-be and passing-away is possible in them but not in heavenly bodies which do not have matter, “as was explained in the treatise On the substance of the universe” (LC 45CD).