Aristotle, Metaphysics, Book 7 157:

ἔνια δὲ ἅμα, ὅσα κύρια καὶ ἐν ᾧ πρώτῳ ὁ λόγοσ καὶ ἡ οὐσία, οἱο͂ν εἰ τοῦτο καρδία ἢ ἐγκέφαλοσ· διαφέρει γὰρ οὐθὲν πότερον τοιοῦτον. ὁ δ’ ἄνθρωποσ καὶ ὁ ἵπποσ καὶ τὰ οὕτωσ ἐπὶ τῶν καθ’ ἕκαστα, καθόλου δέ, οὐκ ἔστιν οὐσία ἀλλὰ σύνολόν τι ἐκ τουδὶ τοῦ λόγου καὶ τησδὶ τῆσ ὕλησ ὡσ καθόλου·