 Because time numbers and measures, it is similar to the numbers we use in counting (assimilatur, LC 182B TC102). When Aristotle later says that motion and time number and measure each other (Phys. IV.12, 220b14–32), Averroes gives his view: time numbers and measures motion essentially (per se) and it is numbered and measured by motion accidentally “because the substance of time is number of motion” (LC 188D TC112). By employing the term substantia to time several times Averroes shows that he sees time as a certain entity in itself.