 Although, like Nyingma and Sakya it is the view of Kagyü to maintain that erroneous cognitive process represents the nature of the ordinary beings, whereas non-erroneous cognitive processes represent the exalted beings. However, unlike Nyingma and Sakya, Kagyü insists that the distinctions between the two truths has nothing to do with the perspective of the exalted beings. Everything, it claims, has to do with how ordinary beings fabricate things erroneously—one more real than the other—and that it has nothing to do with how exalted beings experience things. “Even this distinction is made from the point of view of the cognitive process of the childish beings. Since all things the childish beings perceive are characteristically unreal (brdzun pa) and deceptive (bslu ba), they constitute the conventionality. The exalted beings, however, do not perceive at all anything in the way in which the childish beings perceive and fabricate. So ultimate truth is, according to Kagyü, that which is unseen and unfound by the exalted beings since it is the way things really are. Therefore both the truths are taught for the pedagogical reasons in accord with the perspective of the childish beings, but not because the exalted beings experienced the two truths or that there really exist the two truths (Mikyö Dorje 2006: 274). As for the conventional truth, Kagyu divides it into having two aspects: the conventional in the form of imputed concrete phenomena that are capable to appear concretely as such, and the conventional in terms of merely nominal imputations of abstract entities that are incapable of concrete appearance (Mikyö Dorje, see Yakherds 2021: 153–55).