Meister Eckhart says: "Everything that exists praises what it is and proclaims its source: 'from it' as an efficient cause, 'through it' as a formal cause, and 'in it' as a final cause that it is what it is and that it is something. For this reason, that which is, is always material, potential, and a subject [of accidents]; the source itself is never material, never a subject, and always a predicate. Hence, according to true understanding, Boethius says, 'The simple form cannot be a subject.' It is clear then that the source itself belongs to the order of predicates, and this is why the 'Preacher and Doctor of Truth' praises and proclaims God's grace: 'By God's grace I am what I am.'"
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