 The first two etymological senses of the term paramārthas have in them the sense of emptiness as an objective domain since it is both the final ontic status of things and it is the ultimate object of a non-conceptual exalted cognition. Bhāvavevika’s third etymological sense of the term paramārtha has it identified with cognition that accords with the knowledge of the ultimate truth on the ground that such cognition has emptiness as its object and such knowledge is a means through which one develops a non-conceptual knowledge of ultimate reality. This third sense of paramārtha allows Bhāvavevika to argue that a cognition of the subsequent attainment (pṛṣṭhalabdhajñāna / rjes thob ye shes) which directly follows from the non-conceptual meditative equipoise, while it is conceptual in character, is nevertheless a concordant ultimate ([PPMV] Dbu ma tsa 228a).