 In these texts Bhāvavevika rejects the Brahmanical systems of Nyāya-Vaiśeṣika, Sāṃkhya-Yoga, Mīmāṃsā-Vedānta on both metaphysical and epistemological grounds. All the theories of truth and knowledge advanced in these systems from his Madhyamaka point of view are too rigid to be of any significant use. Bhāvavevika’s critiques of Ābhidharmikas—Vaibhāṣika and Sautrāntika—and Yogācāra predominantly target the ontological foundationalism which underpins their theories of the ultimate truth. He rejects them on the ground that from an analytic cognitive perspective, which scrutinises the nature of reality, nothing—subject and object—is found to be ultimately real since all things are rationally reduced to spatial parts or temporal moments. Thus he proposes the view that both the subject and the object are conventionally intrinsically real as both are conventional truths, where as both are ultimately intrinsically unreal as both are empty of ultimate reality, hence emptiness alone is the ultimate reality.