We speak of the matter [of this science] in the sense of its being what the science is about. This is called by some the subject of the science, but more properly it should be called its object, just as we say of a virtue that what it is about is its object, not its subject. As for the object of the science in this sense, we have indicated above that this science is about the transcendentals. And it was shown to be about the highest causes. But there are various opinions about which of these ought to be considered its proper object or subject. Therefore, we inquire about the first. Is the proper subject of metaphysics being as being, as Avicenna claims, or God and the Intelligences, as the Commentator, Averroes, assumes.

Quaestiones subtilissimae de metaphysicam Aristotelis, as translated in: William A. Frank, Allan Bernard Wolter (1995) Duns Scotus, metaphysician. p. 20-21.