We are accustomed to speak of ideas as reproduced, as passed from mind to mind, as similar or dissimilar to one another, and, in short, as if they were substantial things; nor can any reasonable objection be raised to such expressions. But taking the word "idea" in the sense of an event in an individual consciousness, it is clear that an idea once past is gone forever, and any supposed recurrence of it is another idea. These two ideas are not present in the same state of consciousness, and therefore cannot possibly be compared.
The Law of Mind (1892)