 Gelug’s two-nature theory not only serves as the basic reference point for its exposition of the basis of the division of the two truths, their meanings and definitions, but also serves as the basic ontological reference for its account of the relationship between the two truths. Therefore Gelug proposes the view that the two truths are of single entity with distinct conceptual identities. This view is also founded on the theory of the two natures. But how are the two natures related? Are they identical or distinct? For Gelug argues that there are only two possibilities: either the two natures are identical (ngo bo gcig) or distinct (ngo bo tha dad); there cannot be a third (Tsongkhapa 1984b:176). They are related in terms of being a single entity with distinct conceptual identities—thus they are both the same and different. Since the two natures are the basis of the relationship between the two truths, the relationship between the two truths will reflect the relationship between the two natures. Just as the two natures are of a same entity, ultimate truth and conventional truth are of same ontological status.