 The theory of the two truths has a twenty-five century long history behind it. It has its origin in the sixth century  BCE[1]  India with the emergence of the Siddhārtha Gautama. It is said, according to the Pitāpūtrasamāgama-sūtra, Siddhārtha became a buddha “awakened one” because he fully understood the meaning of the two truths—conventional truth (saṁvṛti-satya) and ultimate truth (paramārtha-satya)—and that the reality of all the objects of knowledge, the text says, is exhaustively comprised of the two truths (Sde Dge, dkon brtsegs nga, 60b). The theory of the two truths, according to the Samādhirāja-sūtra, is a unique contribution made by the Buddha towards Indian philosophy. This text states: “the knower of the world, without hearing it from others, taught that there are the two truths” (Sde dge, mdo-sde da 174b–210b). Nāgārjuna, in his Mūlamadhyamakakārikā [MMK], attributes the two truths to the Buddha as follows: “the Dharma taught by the buddhas is precisely based on the two truths: a truth of mundane conventions and a truth of the ultimate” ([MMK] 24:8).