 The second is the time-lag argument, according to which, there is a time-gap between the perceptual judgement we make and the actual perceptual process. When we make a perceptual judgement, at that time we do not perceive the external object as it is in our mental consciousness (manovijñāna) that carries out the judgement and since the visual consciousness that perceives the object has already ceased. Hence at the time when the mental consciousness delivers it judgment, the perceptual cognition no longer exists since all things are momentary. Therefore the atoms of an external object is not the intentional object of perceptual cognition, since it has already ceased and does not now exist therefore it is not responsible for the cognition’s having the content it has, like the unseen events occurring on the other side of the wall (Vasubandhu’s Viṃśatikā-kārikāvṛtti [ViṃKV] 16–17).