The subsequent proof examines entities (aʿyān), realities treated as subsisting in an appropriate sense, and accidents (aʿrāḍ), qualities or states that occur in a subject. Analyzing both is intended to clarify the world's structure and the reasoning concerning change and origination.
Collapsing heavens, earth, bodies, and their states into an undefined whole conceals the different steps of a proof. The distinction between entities and accidents helps identify what is being asserted of which kind of thing and what would establish that assertion.
The foundations are now clear: the world comprises existing things other than God; divine attributes are excluded; theologians affirm existence after nonexistence; and the rival philosophical position distinguishes causal dependence from temporal commencement.