  In Quodlibet XIV, q. 5 Godfrey contrasts mental being with extramental being and then divides the latter into being per se and being per accidens. Being per se is divided into substance and the nine genera of accidents. The latter may be regarded as real modes of substance or of being in the unqualified sense (ens simpliciter). As Godfrey indicates elsewhere, a substance enjoys a separate being or exists in itself, while it is of the nature of an accident to be ordered to and to exist in something else. An accident is not so much a being as “of a being” (PB 5.427) For practical purposes Godfrey accepts the number of predicaments as ten, but indicates that determination of their precise number is a matter of probability rather than certainty (Wippel, 1981, 174–75). For Godfrey substance and accident are related as potency and act since substance serves as a subject for its accidents. Because of this he denies that any substance can be the efficient cause of the accidents that inhere in it, for it would then be in act with respect to them (as their efficient cause) and in potency (as receiving them) at one and the same time. He would always insist that nothing can be in act and in potency at one and the same time with respect to the same thing for this would be to assign being and nonbeing to it simultaneously. He also holds against many of his contemporaries that the powers of the soul are really distinct from the essence of the soul and from one another (Wippel, 1981, 176–84, 202–7).