An intensional logic is presented and suggested as a framework for a formal investigation of learning. The framework allows for discussing and comparing concepts and representations, and makes it possible to view learning processes as iterations of a certain type of functions (contractions). It is shown how this framework may be used to shed light on Meno’s paradox, but also on concepts such as Vygotsky’s ZPD and learning trajectories. In the case of mathematics, where there are recent attempts to merge ideas from the philosophy of mathematics with ideas from the philosophy of education, a formal framework such as the one presented here, may constitute a common arena of discussion.