Instead, the soul is already a substance in its own right, with no dependence on the body at all. It does have matter, but the soul’s matter is incorporeal or “spiritual,” an idea used by Philip the Chancellor and Olivi’s fellow Franciscans Roger Bacon and Bonaventure. The soul’s matter unifies the multiple powers and forms that make up the single soul. The physical body too is included in the unified person. The lower soul is responsible for sensation and other tasks realized through the body, so we should admit that it is unified with the body it is using. The higher, rational soul lacks
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