 Kilwardby discusses second intentions in the context of a distinction he proposes between reasoning as a subject of a discipline (logic) and as an instrument which is common to all disciplines (DOS 455; LT 39, 125). Reasoning in one and the other case is the same from the point of form, since the moods and figures are the same; but it is different in respect to matter (probable and necessary, DOS 500–504). As an instrument, reasoning is about things themselves—those that belong to their subject matters, such as lines and figures in geometry—because the subject matter of particular disciplines is things (DOS 455; 477). By comparison, as the subject matter of logic, reasoning makes no reference to things themselves but to their accounts/reasons (rationes rerum), that is, the modes by means of which they are reasoned about (DOS 463). The logician is not concerned primarily with things themselves, the res naturae or first intentions, but with the res rationis or second intentions; that is, he is not concerned with the things signified by the subject and predicate terms of a proposition but with subject and predicate as such (QLIS 90; see also NSLP Prooemium, 4; 5, 20; Pini 2002, 21–22).