In this text, Ockham deals with whether memory, intellect, and will are really distinct powers. He answers in the negative. After presenting first Aquinas’, then Henry of Ghent’s, and finally John Duns Scotus’ views in some detail, along with replies, Ockham presents his own uncompromising identity theory of the powers of the soul. Based on the principle of parsimony, he argues that the rational soul is identical to the intellect and the will. By transitivity, this entails that the intellect is identical to the will so that the rational soul is a single power to engage in acts of thinking and and willing. Fleshing out his view, Ockham also gives a sort of rule for knowing when distinct cognitive and appetitive powers must be posited, and when not. According to this rule, if everything outside of a cognizer or desirer remains the same, and the cognizer or desirer is able to have an act of one power, while being unable to have the act of another power, then those powers must be distinct. For example, some people may be unable to see while being able to hear and other people may be unable to hear while being able to see. It follows that sight and hearing must be distinct powers.