 APM has no form whatsoever and underlies (substat) all forms it receives: first the general forms, then the special forms. Even then, Kilwardby claims, matter is not nothing simpliciter, that is, lacking being but rather nothing actual (sed non ideo dicitur simpliciter nihil, sed nihil actuale: QLIS 79, 254). Naked prime matter receives first the form of the most general genus, substance, and through this form prime matter is divided into numerically distinct things (only form distinguishes; QLIIS 16, 60; DOS 208; 406). This is the matter common to spiritual and corporeal things.