  has two faces (due faccie) , like those of the moon turned towards the sun and the earth respectively, the one being turned towards the intellect above it, and the other toward the body below. The first face looking towards the intellect is the understanding with which the soul reasons of universals and spiritual knowledge, extracting the forms and intellectual  essences from particular and sensible bodies (estraendo le forme ed essenzie intellettuali da li particulari e sensibili corpi)…the second face turned towards the body is sense, which is particular knowledge of corporeal things known … These two faces have contrary or opposed notions; and as our soul with its upper face or understanding makes the corporeal incorporeal (l’incorporeo al corporeo), so the lower face, or sensible cognition, approaching the objects of sense and mingling with them, draws the incorporeal to the  corporeal.[43]