 In conclusion Gelug’s theory of the two truths is based on one fundamental thesis that each conventionally real phenomenon satisfies the definitions of both truths for each phenomenon, as it sees it, possesses two natures that serve as the basis of the definitions of the two truths. The two truths are conceptual distinctions applied to a particular conventionally real phenomenon, and every conventionally real phenomenon fulfills the criterion of both truths because each phenomenon constitutes these two natures they are not merely one specific nature of a phenomenon mirrored in two different perspectives. As each phenomenon possesses two natures, so each verifying cognitive process has a different nature as its referent, even though there is only one ontological entity and one cognitive agent involved.