 The spiritual forms are of various kinds: the first are the forms of the circular [i.e., heavenly] bodies, the second are the active intellect and the acquired intellect, the third are the material intelligibles (ma‛qulat), the fourth are the “reasons” (ma‛ani) existent in the faculties of the soul, i.e., existent in common sense, in the imaginative faculty and in the memory. (IB-RS-AP: 19.2–5; IB-coll-fakhry: 49.16–19; IB-coll-genequand: 132 §58)