 Since first and second intentions are essentially related to a cognitive object, depending on whether the cognitive relation is taken from the side of the thinking subject or from the side of the object, first and second intentions can be abstract or concrete. Accordingly, man, insofar as it is known through its concept, is a concrete first intention; its concept is an abstract first intention. On the other hand, man, understood as a species of animal, is a concrete second intention; the concept of man thus qualified is an abstract second intention, etc. (QsP; see Ebbesen &amp; Pinborg 1981–1982: 307).