 To see how the Sarvāstivādins defend these two claims, we shall have a close look at their definitions of the two truths. We will examine conventional truth first. This will provide the argument in support of the second claim. In the Abhidharmakośa Vasubandu defines conventional truth/reality as follows: “An entity, the cognition of which does not arise when it is destroyed and, mentally divided, is conventionally existent like a pot and water. Ultimate existence is otherwise.” ([AK] 6.4, Mngon pa khu 7ab) Whatever is, on this definition, designated as “conventionally existent” is taken to be “conventionally real” or conventional truth when the idea or concept of which ceases to arise when it is physically destroyed, by means of a hammer for instance. Or its properties such as shape are stripped away from it by means of subjecting it under analysis, thereby conceptually excluding them. A pot and water are designated as conventionally existent therefore conventionally real for the concept “pot” ceases to exist when it is destroyed physically, and the concept “water” no longer arises when we conceptually exclude from it its shape, colour etc.