In Father Borghesi's second volume, there is a separate chapter entitled "An Exposition of the Latest Theory of the Universe." This follows the introduction to the reader, and in it Father Borghesi proposed:
That you might rightly conceive my new system of the world and mechanically, as it were, construct it, imagine for yourself, beneath that most happy seat of the Blessed and above all other heavens, a kind of spherical convexity, everywhere equidistant from the center of the earth, and endowed with absolutely no motion.
On the inside, at two points diametrically opposite each other, this convexity has two most sturdy poles (to speak mechanically), projecting towards the center (which you call the poles of the heavens), and the largest immobile semicircle, in some manner is drawn from the center of one pole to the center of the other. This semicircle in the middle, namely at a point equidistant from each pole, is thought to be secured by some sign, for example, by that "o," for arranging more perceptibly the seat of the sun (as will be shown later). This much must be conceived first.
You must understand that imposed on these poles is the first mobile [Primum Mobile], everywhere convex, and divided, into 12 equal parts [Dodecatemoria], by the 6 greatest circles, intersecting each other at the centers of the poles. Then it is divided by another equally great circle, everywhere equidistant from the poles, into two hemispheres. One hemisphere of 12 parts, proceeding in order from west [setting] to east [rising] should be assigned the respective signs of the zodiac; that is, one to Aries, the next to Taurus, and so on, etc. The circle which cuts those 12 parts transversely in the middle, you call the ecliptic. Then, these capital spaces of the Primum Mobile are subdivided by degrees, minutes, etc., both in longitude and in latitude, so that this heaven represents a kind of great spherical net, extended to capture the longitude and latitude of the stars, and Mobile on the aforementioned poles. Note, however (and this is almost the leading point of the system), in that circle of longitude which divides the sign of Gemini from Cancer and Arcitenens [Sagittarius] from Capricorn, you must conceive two points, directly opposite each other and removed about twenty-three and a half degrees from the poles: Boreal [the northern] between Gemini and Cancer; Austral [the southern] between Sagittarius and Capricorn. These two points by some power (imagine it is magnetic power), equal between them, hold the terraqueous orb suspended in the middle, by acting on the axis of the same orb (imagine it is iron) in such a way that the earth is continually drawn to those two points as to two opposite centers. It is never nearer to one, for as it is about to move towards one, the opposite power is constantly drawing it back. Thus, both those points and the axis of the earth are always held in one common line, wherever those points happen to be carried by the rotation of this heaven.