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Preeminent interpreters of  Al-Muqaddima  situate Ibn Khaldūn’s thought within ancient philosophy based on philosophical terminology that appears in the text. In this essay, I argue that in the context of  ʿilm al-ʿumrān , Ibn Khaldūn does not use the term “matter” in the philosophical-metaphysical sense of natural philosophy, but in an economic sense to mean money. This interpretation is based on Ibn Khaldūn’s philosophy of language, rhetorical style and historical method. Attention to how he uses language to communicate his ideas shows that, throughout  Al-Muqaddima , Ibn Khaldūn presents arguments based on religious law and tradition, theology and philosophy. However, in constructing his new science, he uses an intellectual method that is based on worldly and demonstrative factors, one of which is money. Money is one of the two foundations of the polity. This interpretation severs the connection to natural philosophy and challenges the natural-cyclical view of his historical-political thought.

What Does Ibn Khaldūn Mean by the Term Mādda ? On Human Association and Political-Economic Organisation