 The Vaibhāṣika’s realistic theory of the two truths and the Sautrāntika’s representationalist theory of the two truths both affirm the ultimate reality of physical objects constituted by atoms. The Yogācāra rejects physical realism of both the Vaibhāṣika and the Sautrāntika, although it agrees with the Sautrāntika’s representationalist theory as far as they both affirm representation as the intentional objects in perception and deny in perception a direct access to any external object. Where they part their company is in their response to the questions: what causes representations? Is the contact of senses with physical objects necessary to give rise to representations in perception? The Sautrāntika’s reply is that external objects cause representations, given that these representations are intentional objects there is indeed a contact between senses and external objects. This affirmative response allows the Sautrāntika to affirm reality of external objects. The Yogācārin however replies that “subliminal impressions” (vāsanās) from foundational consciousness (ālayavijñāna) are the causes of the mental representations, and given that these impressions are only internal phenomena acting as intentional objects, the contact between senses and external objects is therefore rejected even conventionally. This allows the Yogācārin to deny even conventional reality of all physical objects, and argue that all conventional realities are our mental representations, mental creations, cognitions etc.