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Full Idea
Matter divides into that which is perceptible and that which is intelligible: the former comprises bronze, wood and all process-apt matter, the latter matter is present in the perceptibles but not qua perceptible, e.g. the mathematicals.
Gist of Idea
Matter is perceptible (like bronze) or intelligible (like mathematical objects)
Source
Aristotle (Metaphysics [c.324 BCE], 1036a09)
Book Ref
Aristotle: 'Metaphysics', ed/tr. Lawson-Tancred,Hugh [Penguin 1998], p.204