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Full Idea
Both reasons and the things they are reasons for can be either facts in the world or intentional states such as beliefs, desires, and intentions.
Gist of Idea
Reasons can either be facts in the world, or intentional states
Source
John Searle (Rationality in Action [2001], Ch.4.I)
Book Ref
Searle,John R.: 'Rationality in Action' [MIT 2001], p.102
A Reaction
One might point out that beliefs, desires and intentions are facts in the world too. Implicit dualism. One can ask, what turns a fact into a reason?