 Sakya’s theory of two truths is defended in the works of the succession of Sakya scholars—Sakya Paṅḍita (1182–1251), Rongtön Shakya Gyaltsen (Rong ston Śākya rgyal tshan, 1367–1449), the translator Taktsang Lotsawa (Stag tsang Lo tsā ba, 1405–?), Gorampa Sonam Senge (Go rams pa Bsod nams seng ge, 1429–89) and Shakya Chogden (Śākya Mchog ldan, 1428–1509). In particular Gorampa Sonam Senge’s works are unanimously recognised as the authoritative representation of the Sakya’s position. Sakya agree with Nyingma and Kagyü in maintaining that the distinction between the two truths is merely subjective processes, and that the two truths are reducible to the two conflicting perspectives (Sakya Paṅḍita 1968a: 72d, Rongtön Shakya Gyaltsen n.d. 7f, Taktsang Lotsawa n.d.: 27, Shakya Chogden 1975a: 3–4ff, 15f). “Although there are not two truths in terms of the object’s ontological mode of being (gnas tshul), the truths are divided into two in terms of [the contrasting perspectives of] the mind that sees the mode of existence and the mind that does not see the mode of existence…This makes perfect sense” (Gorampa 1969a: 374ab). Since it emphasizes the subjective nature of the distinction between the two truths, it proposes “mere mind” (blo tsam) to be the basis of the division (Gorampa 1969a: 374ab). It aruges that “Here in the Madhyamaka system, the object itself cannot be divided into two truths. Conventional truth and ultimate truth are divided in terms of the modes of apprehension (mthong tshul)—in terms of the subject apprehending unreality and the subject apprehending reality; or in terms of mistaken and unmistaken apprehensions (‘khrul ma ‘khrul); or deluded or undeluded apprehensions (rmongs ma rmongs); or erroneous or nonerroneous apprehensions (phyin ci log ma log); or reliable cognition or unreliable cognitions (tshad ma yin min)” (Gorampa 1969a: 375b). He also adds that: “The position which maintains that the truths are divided in terms of the subjective consciousness is one that all Prāsaṅgikas and Svātantrikas of India unanimously accepted because they are posited in terms of the subjective cognitive processes depending on whether it is deluded (rmongs) or nondeluded (ma rmongs), a perception of unreality (brdzun pa thong ba) or a perception of reality (yang dag mthong ba), and mistaken (khrul) or incontrovertible (ma khrul) (1969a: 384c).