Simple matroids are exactly the phi-maximal finite geometrical systems in a finite-dimensional generalization of Whitehead's 1906 theory.
On the abstract properties of linear dependence.Amer- ican Journal of Mathematics, 57(3):509–533
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Simple Matroids and Alfred North Whitehead's theory of dimension (1906)
Simple matroids are exactly the phi-maximal finite geometrical systems in a finite-dimensional generalization of Whitehead's 1906 theory.