 Following a division first attested in Porphyry, Simon divides words into first and second imposition. Words of first imposition are given as names of quiddities, which have being independently of a knowing subject. Words of second imposition are given as names of logical intentions, the being of which depends on a knowing subject. Words of second imposition clearly signify thoughts, so the controversy does not concern them. Rather, it concerns words of first imposition, such as ‘man’ and ‘stone’.