 As a disciple of Joseph-Louis Lagrange, he strongly believed that structure of calculus should be based on power series as opposed to limits or infinitesimals.In late 1814, he consolidated his ideas on an algebraic formalization of calculus in his most celebrated work, "Essai sur un nouveau mode d'exposition des principes du calcul différential" (Essay on a New Method of Exposition of the Principles of Differential Calculus).It was in this paper, when considering abstract functional equations of differential calculus, that he proposed the terms "commutative" and "distributive" to describe properties of functions.