All phenomena are equal to nirvana. However, in order to realise the ultimate, many accumulations [of merit must be] gathered. Therefore, in accordance with this [purpose] and because it is [considered to be] the case in worldly conventions, [it may be said that] outer and inner entities are something correct in common worldly consensus. [However,] it is known that, actually, they are not correct. It [only] refers to the conventional level when it is said that “everything may be correct or false.”

— Bhavaviveka



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