As professor of philosophy at the University of Toulouse, he was unsuccessful and incurred the displeasure of the French parliament by his thesis on the rights of property in connection with taxation.
He distinguished between those psychological phenomena which can be traced directly to purely physical causes, and the actions of the soul which originate from within itself.
A pupil of Condillac and indebted for much of his ideology to Antoine Destutt de Tracy, he attached a fuller importance to "attention" as a psychic faculty.
He held that its judgments are, at the best, statements of identity, and that its so-called discoveries are merely the reiteration, in a new form, of previous truisms.
The accuracy of his language and the purity of his style gave his works great influence, especially over Armand Marrast, Louis Cardaillac and Victor Cousin.