 The Madhyamaka philosophers claim the theory of the two truths is the heart of the Buddha’s philosophy. According to them, it serves as the mirror reflecting the core message of the Buddha’s teachings and the massive philosophical literature it inspired. At the heart of the theory of the two truths is the Buddha’s ever poignant existential and soteriological concerns about the reality of things and of life. Nirvāṇ ultimate freedom from the suffering conditioned by desires, is only ever achieved, according to the theory of the two truths, from a correct understanding of two truths. Knowledge of the conventional truth informs us how things are conventional, from the ordinary commonsense perspective and thus grounds our epistemic practice in its proper linguistic and conceptual conventional framework. Knowledge of the ultimate truth informs us of how things really are ultimate, from the ultimate analytical perspective and so takes our minds beyond the bounds of conceptual and linguistic conventions.