 To sum up, though this entry provides just an overview of the theory of the two truths in Indian Buddhism discussed overview, it nevertheless offers us enough reasons to believe that there is no single theory of the two truths in Indian Buddhism. As we have seen there are many such competing theories, some of which are highly complex and sophisticated. The essay clearly shows, however, that except for the Prāsaṅgika’s theory of the two truths, which unconditionally rejects all forms of foundationalism both conventionally and ultimately, all other theories of the two truths, while rejecting some forms of foundationalism, embrace another form of foundationalism. The Sārvastivādin (or Vaibhāṣika) theory rejects the substance-metaphysics of the Brahmanical schools, yet it claims the irreducible spatial units (e.g., atoms of the material category) and irreducible temporal units (e.g., point-instant consciousnesses) of the five basic categories as ultimate truths, which ground conventional truth, which is comprised of only reducible spatial wholes or temporal continua. Based on the same metaphysical assumption and although with modified definitions, the Sautrāntika argues that the unique particulars (svalakṣaṇa) which, they say, are ultimately causally efficient, are ultimately real; whereas the universals (sāmāṅyalakṣaṇa) which are only conceptually constructed, are only conventionally real. Rejecting the Ābhidharmika realism, the Yogācāra proposes a form of idealism in which which it is argued that only mental impressions are conventionally real and nondual perfect nature is the ultimately real. The Svātantrika Madhyamaka, however, rejects both the Ābhidharmika realism and the Yogācāra idealism as philosophically incoherent. It argues that things are only intrinsically real, conventionally, for this ensures their causal efficiency, things do not need to be ultimately intrinsically real. Therefore it proposes the theory which states that conventionally all phenomena are intrinsically real (svabhāvataḥ) whereas ultimately all phenomena are intrinsically unreal (niḥsvabhāvataḥ). Finally, the Prāsaṅgika Madhyamaka rejects all the theories of the two truths including the one advanced by its Madhyamaka counterpart, namely, Svātantrika, on the ground that all the theories are metaphysically too stringent, and they do not provide the ontological malleability necessary for the ontological identity of conventional truth (dependent arising) and ultimate truth (emptiness). It therefore proposes the theory of the two truths in which the notion of intrinsic reality is categorically denied. It argues that only when conventional truth and ultimate truth are both conventionally and ultimately non-intrinsic, can they be causally effective.