An unusual feature of the Bhava­saṅkrānti­sūtra is that it presents a third “supreme truth” in contrast to the usual doctrinal presentation of the two truths (the relative truth and the ultimate truth). In doing so, the Bhava­saṅkrānti­sūtra does not propose a third ontological category but demonstrates in its final verse that both the relative and ultimate truths are conceptual categories and therefore provisional to understanding the ultimate nature of reality. The conception of ultimate truth should not be misunderstood, like a finger pointing to the moon, but to arrive at its actual understanding one must transcend any dualistic notion or designation altogether. See UT22084-063-007-94.