 A few centuries later, Wang Fuzhi (1619–1692) elaborated these two basic categories from a realistic viewpoint, denied the classical concepts of non-existence and emphasized the objective reality that exists independently of human perception. Following the Buddhist terminology, Wang denoted them as the comprehensive potential (neng) and its material basis (suo). In the context of Buddhist teachings, both the term suo, which referred to the external reality and the object of comprehension, and the term neng, which referred to subjective perception and the subject of comprehension, were essentially empty (i.e., illusory), whereas Wang includes them in his materially determined world of comprehension and defines their relation as analogous to the relation between function or applicability (yong) and (physical) substance or essence (ti), with the latter as the primary and determinant factor (Wang 1982: V., 122).