 The second premise comes from Nyingma’s transcendent theory. According to this theory ultimate truth constitutes reality and the reality constitutes transcendence of all elaborations. Reality is that which cannot be comprehended by the means of linguistic and conceptual elaboration, as it is utterly beyond the grasp of words and thoughts which merely defile the cognitive states. Given that exalted beings are free of defiled mental states, all forms of thoughts and conceptions are terminated in their realization of the ultimate truth. Ultimate truth transcends all elaborations, thus remains untouched by the philosophical speculations (Longchen, 1983: 203f). “In short the characteristic of [ultimate truth] is that of nirvāṇa, which is profound and peaceful. It is intrinsically unadulterated domain (dbyings). The cognitive process by means of which ultimate truth is realized must therefore be free from all cognitive limitations (sgribs pa), for it is disclosed to the awakened beings (sangs rgyas) in whose exalted cognitive processes appear the objects as they really are without being altered” (Longchen, 1983: 204f).