The Intelligible or Spiritual Matter
To explain the different created natures we must acknowledge, with Plotinus, St Augustine and the Franciscan current of St Bonaventure, two matters: the intelligible or spiritual and the sensible (Plotinus – Enneads - II,4), which do not correspond to the first and second matter of Aristotle, both of which are to be considered sensible.

The intelligible matter is situated in the nous, and must be acknowledged to explain the multiplicity of ideas. In all beings there is the composition of matter and form, except in God. He is simple.
 
Archeosophy excludes the thesis of St Thomas, according to which it is affirmed that” the vegetative, sensitive and intellective soul constitute a single, simple form”. We have already reported some Scriptural passages and the opinion of Origen on the possible division between the spirit and the soul which sins.
 
If the soul were simple and had a single form the Scriptures would not have had to raise alarm about the expected separability. Therefore, no unity of the substantial form of the soul but plurality of forms, such as the Spirit , the Emotive Soul and the Erosdynamic Soul . It has to be admitted, and experience confirms it, that in man there are different forms or souls hierarchically ordered to the first form (the spirit). In the 13th century, Riccardo of Mediavilla affirmed that “the composition of matter and form is found in the angels and their multiplication in the same species”.

The intelligible matter explains in which way sin was transmitted to Humanity, whilst denying intelligible matter is to fall into the absurdity of the transmission of the original sin and in the sacramental vanity of baptism, both of which are valid if we accept intelligible matter and the multiplication of souls.
 
excerpt from "THE INTELLIGIBLE OR SPIRITUAL MATTER AND THE PLURALITY OF SPIRITUAL FORMS"