Taxonomic Tree of GFO
GFO (General Formal ontology) draws a fundamental distinction between concrete entities, categories and sets. Sets are described by an axiomatic fragment of set theory of Zermelo-Fraenkel, although fragments of anti-foundation axiom set theories such as ZF-AFA are considered.
Concrete entities are entities which are in time and space, while categories have universal character.
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“The body in the grave is like the tree in winter; they conceal their greenness under a show of dryness.... We too must wait for the springtime of the body.”
—Marcus Minucius Felix (2nd or 3rd cent. A.D.)