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.