Summary: | Following a systematic review of the whole Leonardo Polo’s published work, the most relevant texts are considered to show the immateriality of human knowledge at different levels (sensible, rational and personnel) and in its various dimensions (object known, intentionality, act of knowing, acquired and innate cognitive habits, sensitive faculties and intelligence, and human person). In the end we conclude that human knowledge, from its lower level, is immaterial and therefore human noetic dimensions are also of this nature.
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