 Taurellus continues to use the term “matter”. Obviously, however, his immaterialism about the basic constituents of the natural world leads to a reinterpretation of the meaning of the term. One of the reinterpretations that he offers derives from his view that complex natural beings contain a plurality of hierarchically ordered substantial forms. His reinterpretation of matter in terms of subordinate forms allows Taurellus to continue to talk about bodies (corpora) and corporeal beings (entia corporalia) (PT: 160–162; 182; 352–354; 552–554). As he puts it, “if it is not understood as a less noble form, … matter does absolutely not compose anything” (PT: 278). Thus, there is a sense in which one can talk about matter in which one uses a traditional connotation of the notion of matter, namely, that it is something less noble that underlies something nobler (PT: 296). Thus, even if the idea that prime matter underlies form is given up, the structure of something less noble underlying something nobler can be upheld. More specifically, less noble forms can be understood as the subjects of nobler forms. In Taurellus’s view, things receive the character of subjects 