 So the argument from the first tier of the illusory theory shows that mundane cognitive processes of ordinary beings fail to know illusory and unreal nature of conventionally real entities, they instead grasp them to be intrinsically real. The argument from the second tier of the illusory theory offers Candrakīrti’s reason why this is so. Here, he argues, the presence of the underlying confusion operating beneath mundane cognitive processes of the ordinary beings is the force by which ordinary beings intuitively and erroneously reify the nature of conventional entities. Hence they grasp conventional entities as intrinsically real, although they are in actual fact on a closer analysis, only non-intrinsic, unreal or illusory.