 In addition, but closely related to conceptual duality, is perceptual duality. This is the distinction between sensory organs and their objects that appears in perception. When I see a tree, I have the immediate impression that there is a distinction between that tree, which I see, and my eye organs, which see the tree. I take it that my eyes are “grasping” the tree, and furthermore I understand that the eyes (my eyes) are part of me, whereas the tree is not part of me. The same is true of all of the sensory organs and their objects. The Abhidharma system calls the sensory organs the “internal” sense bases, and the sensory objects the “external” ones. It is the combination of the “internal” sense bases upon which I impose the false construction of self. Thus perception provides the basis for the conceptual distinction between self and other.