The commentary describes three classes of proposed immaterial entities in a philosophical framework:
1. Intellects: separate intellects supposedly not dependent on bodily instruments.
2. Rational souls: human souls described as capable of certain immaterial cognitions.
3. Celestial souls: souls posited to account for heavenly motions.
These are elements of a historical philosophical cosmology, not claims that modern astronomy or psychology has verified. Their importance here lies in understanding the objection to the universality of the origination proof.