Paramatha and samatha meditation Can ultimate paramatha reality ever be observed or realized with only samatha concentration meditation on a concept?
The word 'samatha' ('tranquility') is not synonymous with 'samadhi' ('concentration'). 

Regardless, both 'samatha' ('tranquility') &amp;^ 'vipassana' ('insight') occur in tandem when right samadhi ('concentration') is developed (refer to MN 149). 

If fact, the ultimate paramatha reality cannot be observed or realized without samatha (tranquil) concentration (samadhi) meditation.