  Duns Scotus (ca. 1266–1308) identifies the subject of metaphysics with the first object of the intellect; since “all things naturally knowable of God are transcendental,” metaphysics includes a consideration of the divine. Scotus formulates a new conception of transcendentality, according to which a transcendental has no predicate above it except being. The consequence is that a transcendental is not necessarily common: “Therefore, it belongs to the meaning of ‘transcendental’ to have no predicate above it but ‘being’; however, that it be common to many inferiors, is  inessential.”[4] Thus, the range of the transcendental is extended. Apart from the common notions, therefore, that are simply convertible with the concept of ‘being’, like ‘the one’, ‘the true’, and ‘the good’, Duns Scotus admits disjunctive transcendentals, i.e. transcendentals that are disjunctively convertible with the concept of ‘being’, like ‘infinite’-‘finite’, ‘act’-‘potency’, etc. Finally, he also includes ‘pure perfections’, like ‘wisdom’, in the class of transcendentals and even claims that all transcendentals are called ‘pure perfections’ (perfectiones simpliciter). The concept of being is a quidditative notion that indicates the aptitude to exist and that is univocally predicated of God and creature, without – and this is the major innovation here – positing a reality common to them. Between ‘being’ and the convertible transcendentals, like ‘the one’, there is a so-called formal distinction: without being different things from being, ‘the one’, ‘the true’, and ‘the good’ are distinct from being and from each other by a different formality. Between ‘being’ and the disjunctive transcendental  properties, there is a modal distinction.[5] Scotus applies the theory of the ‘intension and remission of forms’ to the transcendentals (which introduces degrees of perfection in the transcendentals); hence, the common concept of ‘being’ and the proper concept of ‘infinite being’ are distinguished as a reality and its proper and intrinsic mode. (See Wolter 1946 &amp; Dumont 1992.)