 Brentano’s early metaphysics, which is the result of his critical reading of Aristotle, is a form of conceptualism. He does distinguish between substance and accidents, but argues that both are but fictions cum fundamentum in re. With this, he wants to suggest that they do not have actual existence, but that we can make judgments about real things that are correct and contain references to substances and accidents. This view is closely connected to his epistemic notion of truth, according to which the question of whether a judgment is true does not depend on its corresponding to reality, but rather on whether it can be judged with evidence. Brentano elucidates the relation between a thing and its properties on the basis of the mereological notions of “logical part” and “metaphysical part,” the former of which account for abstract, repeatable properties, the latter for the concrete properties of a thing. Both are not considered to be denizens of reality in a narrow sense, but rather fictions that have a foundation in reality. (For a reconstruction and discussion of the details of Brentano’s early ontology, cf. Chrudzimski 2004).