  Philip adopts the second notion of convertibility. The various transcendentals do not differ in reality, only in concept. The concept of being is fundamental in that the concepts of the other transcendentals presuppose it. However, the concepts of all of the other transcendentals add a certain basic notion to the notion of being in order to differentiate them from being (see Aertsen 2012, MacDonald 1992). This basic notion is the notion of being that is undivided. Because this is a purely negative notion, it picks out no additional property in reality. The addition of indivision alone yields the concept of unity. To derive the concepts of the true and the good, one adds further the notion of the appropriate cause. The concept of truth involves the idea of the formal cause, that is, the cause in virtue of which matter is enformed, and a thing becomes what it is. Things are true, that is, genuine instances of the kind of thing they are to the extent that they instantiate the form of things of that kind. Thus, the concept of truth is the concept of being that is undivided from a formal cause. Goodness, on the other hand, has to do with being that is undivided from a final cause, that is, a cause that has to do with goals or ends, especially those goals that have been brought to fulfillment. Everything has a particular nature, that is, properties that make that thing a thing of that type. But things can exemplify those properties to a greater or lesser extent. Philip claims that everything has as its goal its own perfection, which means that things move toward exemplifying their specifying characteristics to the greatest extent possible. To the extent that a thing does so, that thing will be good. But that thing will also have being to the same extent. Thus, goodness and being in a given thing coincide in reality, and a thing’s goodness adds nothing over and above the thing’s being. But of course, goodness and being involve two different concepts. Thus, being and goodness have the same extension while differing intensionally.