 Taurellus’s view that forms are the only beings that underlie the compositional structure of the world contributes to explicating a sense in which the world differs by its substance from God. Taurellus points out that there is a close connection between his criticism of the theory of prime matter and his theological aim of defending the doctrine of creation. This connection has to do with a consequence that, in his view, follows from the theory of prime matter, namely, that prime matter is an accidental being. As he remarks, the Aristotelian principles “want matter which is nothing by itself to be something accidentally. For if this is true, it will be an accident, not a substance” (PT: 240). As Taurellus argues, something analogous holds for the conception of form in the hylomorphic tradition: 