Perspective, in dealing with distances, makes use of two opposite pyramids, one of which has its apex in the eye and the base as distant as the horizon. The other has the base towards the eye and the apex on the horizon. Now, the first includes the [visible] universe, embracing all the mass of the objects that lie in front of the eye; as it might be a vast landscape seen through a very small opening; for the more remote the objects are from the eye, the greater number can be seen through the opening, and thus the pyramid is constructed with the base on the horizon and the apex in the eye, as has been said. The second pyramid is extended to a spot which is smaller in proportion as it is farther from the eye; and this second perspective [= pyramid] results from the first.
Taken from The Notebooks of Leonardo da Vinci edited by Jean Paul Richter, 1880.