郎尼根談形上要素,以「核心」一辭意謂獨立存在的實體,以「配對」一辭寓意依附於實體的性質,又以「潛能」、「形式」、「實現」三辭來意指事物之被「經驗」、被「理解」、與被「肯定」成份,並分別從「常識」立場作「描述」,與「科學」立場作「解釋」。郎氏尚討論事物之分辨種類,從中瞥見存有者相繼的提昇,邁向更高理想。
Lonergan highlights central potency, form, and act as different components of a substance, with conjugate potency, form, and act as various elements of its pertaining qualities. Lonergan also upholds the thesis that there is a hierarchy of succeeding genera and species among beings capable of being explained through the scientific viewpoint.