Moral Letters to Lucilius Section 11

Etiamnunc est aliquid superius quam corpus. Dicimus enim quaedam corporalia esse, quaedam incorporalia. Quid ergo erit, ex quo haec deducantur? Illud, cui nomen modo parum proprium inposuimus, quod est. Sic enim in species secabitur, ut dicamus: quod est aut corporale est aut incorporale.

Il y a aussi quelque chose de supérieur au corps : car nous distinguons le corporel de l’incorporel. Mais d’où faudra-t-il qu’ils découlent ? De ce à quoi nous venons d’appliquer un
nom peu exact : de ce qui est. Nous le partagerons en deux espèces et nous dirons : ce qui est, est corporel ou incorporel.

But there is still something superior to “substance”; for we speak of certain things as possessing substance, and certain things as lacking substance. What, then, will be the term from which these things are derived? It is that to which we lately gave an inappropriate name, “that which exists.” For by using this term they will be divided into species, so that we can say: that which exists either possesses, or lacks, substance.