According to an entailment account of ontological commitment: A theory T is ontologically committed to Ks if and only if T entails that Ks exist. One must speak of an entailment account because different entailment relations lead to different accounts of ontological commitment; the challenge is to find the right entailment relation. But in any case, entailment accounts do not “look to the values of the variables” for the ontological commitments of a theory. Quantifiers and variables have no privileged role; they figure into the ontological commitments of a theory only to the extent that they figure into the entailments of the theory, just as with other components of the sentences of the theory.