In this book, the writer highlights to us the importance of the pivotal role that the mind plays in the realization of beings, which is concerned with the topic of ontology “the topic of existence” as one of the basic philosophical topics. A human prey possesses a power that enables it to perceive various types of immaterial knowledge, and the writer links between beings and the role that the mind plays in perceiving these beings. This is given that the intellect is the master who manages the affairs of judgment in existing things such as plants, animals, and others. That is: He is the judge who has the final say in judging assets and their principles and divisions.