Plotinos: Complete Works, v. 3 In Chronological Order,...

Consequently, essence differs both in matter and in form; and these two (entities) depend from a third (intelligible Being), which communicates itself to them unequally. The anterior Being possesses a better nature ("essence") than any posterior being, not only when the second proceeds from the first, and the third from the second; but when two things proceed from one and the same thing, the same (condition of affairs) may be observed. Thus does the clay (when fashioned by the potter) become a tile not only according as it participates in the fire more or less (is more or less thoroughly baked). Besides, matter and form do not proceed from the same intelligible principle;372 for the intelligibles also differ among each other.