 Sakya equates conventional truth with “the appearances of nonexistent entities like illusions” (Gorampa 1969c: 287c). It follows Sakya Paṇḍita on this point who puts it: “Conventional truths are like reflections of the moon in the water—despite their nonexistence, they appear due to thoughts” (Sakya Paṇḍita 1968a: 72a). According to Sakya Paṇḍita “The defining characteristic of conventional truth constitutes the appearances of the nonexistent objects” (1968a: 72a). In this sense, conventional truths “are things apprehended by the cognition perceiving conventional entities. Those very things are found as nonexistent by the cognition analyzing their mode of existence that is itself posited as the ultimate” (Gorampa 1969a: 377a).