 Neo Advaita-Vedāntins, however, accept a distinction between non-conceptual (nirvikalpaka) perception and conceptual (nirvikalpaka) perceptions from empirical or practical (vyāvahārika) standpoint; from ultimate (paramārthika) standpoint such distinction is untenable. A brief description of conceptual (viṣayagata, Advaita-Vedānta term for savikalpaka) perception will help put in perspective Applebaum’s (1982) reconstruction of their notion of non-conceptual (nirvikalpaka) perception later. Determinate perception is the result of the activity of mind (manas) or antaḥkaraṇa (literally translated as ‘inner vehicle’)—the terms are frequently used interchangeably. Advaitins maintain that the mind (antaḥkaraṇa) ‘goes out’ through the respective sense organ (the eye, say) and pervades the object of attention. As a result of this contact, the object presents itself as data to the receptive mind (antaḥkaraṇa) which, in turn, transforms into mental state (vṛtti) (Bilimoria, 1980, 38). As soon as the data are presented to inner faculty, there is an identification of consciousness associated with the mental state (antaḥkaraṇa-vṛtti) with the consciousness associated with the object. To say that vṛtti and data are identified is to say that the form of the mental state, if all goes well, corresponds one-to-one with the form of the object; the mental state is a reflection of the object of perception, and as such is non-different from the object. Thus results a determinate judgment (vṛttijñāna) of the form “this is a jar”. Furthermore, according to them, we do not perceive our mental states; we directly perceive the objects themselves. Bilimora explains,