 According to Avempace, spiritual forms divide into universal and particular forms: universal forms are found in the active intellect and the individual intellect apprehends them too. Particular forms are found in common sense, and Avempace gives the instance of a certain mount in Arabia. The “spiritual” content of the forms in the common sense is lower than in the forms of the imagination, and that of the latter ones is lower than in the forms of the memory insofar as their content is more and more “corporeal”. The forms of the rational faculty—we may say, the material intelligibles—are not corporeal (IB-RS-AP: 21. 2–3; IB-coll-fakhry: 50; IB-coll-genequand: 132 §61). Avempace seems to be aware of the difficulties of his explanation, and later on the same treatise he summarizes the views: