 Regarding his lectures on logic, while he accepted Brentano’s important distinction between what a statement expresses and what it means, he did not subscribe to Brentano’s central thesis on the reduction of categorical to existential statements. The meaning of a sentence corresponds to the content of a function, and it is distinct from the quality and matter of a predicative judgment. The quality of an act of judgment consists in its affirmation or negation, its acceptance or rejection of the matter of a judgment expressed linguistically by the copula “is” or its negation. The matter (Materie) of a judgment, which is provided by the lower level act of presentation, is what remains when one disregards the affirmation and negation, i.e. the simple complex of presentation (subject and predicate minus the copula). In addition to its quality and matter, a judgment has a content and a state of affairs, the latter roughly corresponding to what we call a proposition. Stumpf conceives a state of affairs both as a specific content of judgment and as its objective and necessary correlate, which is expressed linguistically in “subordinate clauses” or in the form of a “substantivized infinitive.” It therefore corresponds to what Stumpf called axioms. The truth of a statement is defined as the correspondence of the judgment quality to its content, that is, the property of a judicative content by virtue of which acceptance (or its opposite, rejection) is prompted by purely objective motives. This concept of truth is grounded in the evidence of internal perception (is true what is mediately or immediately self-evident), which also plays a central role in his theory of knowledge.