He denies that all taxes fall finally on the land.
But the lowness of stature extends to the lower animals - cattle, horses, donkeys, &c. - and this may indicate that climatic causes have some part in the matter also, though Sergi denies this.
For the natural realist stands upon the common-sense position that minds and material objects have equally effective existence; while the idealist explains matter by mind and denies that mind can be explained by matter.
Thus Avicebron approaches, as Salomon Munk observes,' a pantheistic conception of the world, though he distinctly denies both matter and form to God.
The theory thus denies any direct interaction between matter and mind.
