James F. Ross gives an argument that thinking must be a non-physical process because concepts are semantically determinate, whereas no physical thing is determinate.
Edward Feser, “Kripke, Ross, and the Immaterial Aspects of Thought," https://www.newdualism.org/papers/E.Feser/Feser-acpq_2013.pdf
follow up blog post: https://edwardfeser.blogspot.com/2017/01/revisiting-ross-on-immateriality-of.html
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