 Very similar, though much less sophisticated, pictures of the procedure of grasping mathematical concepts are presented in the works of Avicenna’s contemporary scientists. For example, Ibn al-Haytham talks about only two faculties: imagination (takhayyula) and distinction (tamyīz). Imagination is the faculty which constructs idealized mathematical objects according to the impressions that are left to us through our sense perceptions. For instance, imagination enables us to abstract geometrical magnitudes from the sensible bodies we see in the external world. However, the transition from the images of mathematical objects to mathematical concepts is something that must be carried out by the faculty of distinction. This faculty plays a twofold role. On the one hand, it contributes to analyzing, synthesizing, separating, and combining previously perceived (or produced images). This role is assigned to mutakhayyila in Avicenna’s psychology. On the other hand, the faculty of distinction is a replacement of the Active Intellect. In Ibn al-Haytham’s philosophy, the final step of the conceptualization is carried out by the faculty of distinction. It has been argued that the Active Intellect and the divine light do not play any significant role in Ibn al-Haytham’s theory of knowledge (Ighbariah &amp; Wagner 2018).