 Etymologically Sakya characterizes ultimate (parama) as a qualification of transcendent exalted cognitive process (‘jig rten las ‘das pa'i ye shes, lokottarajñāna) that belongs to exalted beings with artha as its corresponding object. The sense of ultimate truth (paramārthasatya) grants primacy to the exalted transcendent cognitive process of the noble beings, which supersedes the ontological status of conventional phenomena (Gorampa 1969a: 377d). “There is no realization and realized object, nor is there object and subject” (Gorampa 1969b: 714f, 727–729). As Taktsang Lotsawa puts it: “A wisdom without dual appearance is without any object” (Taktsang n.d.: 305f). Strictly speaking, transcendent wisdom itself becomes the ultimate truth. “Ultimate truth is to be experienced under a total cessation of dualistic appearance through exalted personal wisdom,” and further, “Anything that has dualistic appearance, even omniscience,must not be treated as ultimate truth” (Gorampa 1969b: 612–13ff).