To sum up, though this entry provides just an overview of the theory of the two truths in Indian Buddhism discussed overview, it nevertheless offers us enough reasons to believe that there is no single theory of the two truths in Indian Buddhism. As we have seen there are many such competing theories, some of which are highly complex and sophisticated. The essay clearly shows, however, that except for the Prāsaṅgika's theory of the two truths, which unconditionally rejects all forms of foundationalism both conventionally and ultimately, all other theories of the two truths, while rejecting some forms of foundationalism, embrace another form of foundationalism. The Sārvastivādin (or Vaibhāṣika) theory rejects the substance-metaphysics of the Brahmanical schools, yet it claims the irreducible spatial units (e.g., atoms of the material category) and irreducible temporal units (e.g., point-instant consciousnesses) of the five basic categories as ultimate truths, which ground conventional truth, which is comprised of only reducible spatial wholes or temporal continua. Based on the same metaphysical assumption and although with modified definitions, the Sautrāntika argues that the unique particulars (svalakṣaṇa) which, they say, are ultimately causally efficient, are ultimately real; whereas the universals (sāmāṅyalakṣaṇa) which are only conceptually constructed, are only conventionally real. Rejecting the Ābhidharmika realism, the Yogācāra proposes a form of idealism in which whic