 Nyingma categorically rejects commitment to any philosophical position, for it would entail a commitment to, at least, some forms of elaborations. This is so since “the Prāsaṅgika rejects all philosophical systems, and does not accept any self-styled philosophical elaboration (rang las spros pas grub mtha’). (Longchen, 1983: 210ff) The Prāsaṅgika therefore presents the theory of the two truths and so forth by merely designating them in accordance with the mundane fabrications (sgro btags) (Longchen 1983: 211f). “Therefore ultimate truth which is transcendent of all elaborations cannot be expressed either as identical to or separate from the conventional truth. They are rather merely different in terms of negating the oneness (Longchen, 1983: 192–3ff, Mipham 1977: 84f). Interestingly Mipham Rinpoche also says that “the two truths constitute a single entity but different conceptual identities (ngo bo gcig la ldog pa tha dad). “This is because,” he says, “appearance and emptiness are indistinguishable. This is ascertained through reliable cognitions (tshad ma) by means of which the two truths are investigated. What appears is empty. If emptiness were to exist separately from what appears, the reality of that [apparent] phenomenon would not be empty. Thus the two [truths] are not distinct” (Mipham 1977: 81f). The identity of ultimate truth at issue here, according to Mipham, is that of absolute ultimate (rnam grangs min pa'i don dam ste), rather than provisional ultimate. This is because the kind of ultimate truth under discussion when we are discussing its relation with conventional truth is the ultimate truth “which is beyond the bound of any expression, although it is an object of direct perception” (Mipham 1977: 81f).