οὐ ταυτὸν τῷ ὑποκειμένῷ.  Aristotle, Metaph. vi. 3, 1, says, μάλιστα δοκεῖ εἶναι οὐσία τὸ ὑποκείμενον τὸ πρῶτον.  On the distinction between ὁμοούσιος and ταυτὸν τῷ ὑποκειμένῳ, cf. Athan., Exp. Fid. ii., where the Sabellians are accused of holding an υἱοπατώρ, and Greg. Nyss answer to Eunomius, Second Book, p. 254 in Schaff and Wace’s  ed.  Vide also Prolegg. to Athan., p. xxxi. in this series.  Epiphanius says of Noetus, μονοτύπως τον αὐτὸν πατέρα καὶ Υἱ& 232·ν καὶ ἅγιον πνεῦμα…ἡγσάμενος (Hæres. lvii. 2) and of Sabellius, Δογματίζει οὗτος καὶ οἱ ἀπ᾽ αὐποῦ Σαβελλιανοὶ τὸν αὐτὸν εἶναι Πατέρα τὸν αὐτὸν Υἱ& 232·ν τὸν αὐτὸν εἶναι ἅγιον πνεῦμα, ὡς εἶναι ἐν μιᾷ ὑποστάσει τρεῖς ὀνομασίας.  (Hæres. lxii. i.)