Abstract Luca Pacioli (ca. 1447–1517) is widely considered a central figure in the Italian Renaissance, particularly in the history of practical mathematics. The perspectival representations of geometrical bodies that Leonardo da Vinci drew for Pacioli’s Compendium de divina proportione are, in turn, often singled out to illustrate the relationships between the visual arts and mathematics in the late fifteenth century. Yet despite increasing scholarly attention, the philosophical framework of Pacioli’s works deserves to be further explored. This paper discusses how Pacioli ably developed his arguments on regular geometrical bodies by relying on a predominantly Aristotelian philosophical framework. In this way, Pacioli established correlations among the quantitative, material, and formal properties of regular geometrical bodies, concluding with the visualisation of their (geometrically defined) form at the level of the intellect.