Stated differently, the two truths doctrine holds that truth exists in conventional and ultimate forms, and that both forms are co-existent. Other schools, such as Dzogchen, hold that the two truths doctrine are ultimately resolved into nonduality as a lived experience and are non-different. The doctrine is an especially important element of Buddhism and was first expressed in complete modern form by Nagarjuna, who based it on the Kaccāyanagotta Sutta.
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