 Sakya’s claim that the two truths are distinct and incompatible encompasses both ontological and epistemological distinctions. Since what is divided into the two truths is mere mind, it is obvious that there is no single phenomenon that could serve as the objective referent for both. This also means that the two truths must be construed as corresponding to distinct spheres belonging to distinct modes of consciousness: conventional truth corresponds to ignorance and ultimate truth to wisdom. It is thus inappropriate to describe the relationship between the two truths, and their corresponding modes of consciousness, in terms of two ways of perceiving the same entity. Although the two truths can be thought of as two ways of perceiving, one based on ignorance and the other on wisdom, there is no same entity perceived by both. There is nothing common between the two truths, and if they are both ways of perceiving, then they do not perceive the same thing.