 In his later treatise Conjunction of Intellect with Man, Avempace reformulated his theory. He addressed the treatise to his disciple Ibn al-Imam and complained about lack of time because of his numerous occupations. For this reason he chose a non technical way to describe how man first acquires the spiritual forms, then he apprehends the intelligibles, and by means of the latter he approaches the final intelligence, whose intelligible is itself. He calls it the natural way: each man has a material intellect which receives them and the intelligibles are relative to each material intellect (IB-CIM: 17; IB-coll-fakhry: 164; IB-coll-genequand: 193 §32).