p66 To understand what is meant by the ultimate and conventional natures of phenomena we need to understand what is meant by the two truths – ultimate truths and conventional truths.

To understand what is meant by the ultimate and conventional natures of phenomena we need to understand what is meant by the two truths - ultimate truths and conventional truths. The two truths are actual objects, or phenomena, and not just abstract philosophical laws or principles. In fact, every phenomenon that exists is either an ultimate truth or a conventional truth, but no phenomenon can be both.

Venerable Geshe Kelsang Gyatso Rinpoche,
The New Heart of Wisdom