The Mādhyamika philosophy of Tsoṅ kha pa (1357-1419), the founder of the dGe lugs pa sect of Tibetan Buddhism, was criticized by Go ram pa (1429-1489), a scholar of the Sa skya pa sect, in his lTa baḥi śan ḥbyed (TŚ). The aim of this paper is to clarify the theories on the Madhyamika philosophy which are peculiar to Tsoṅn kha pa and to analyze the source of those theories through a study of the accounts in TŚ. According to TŚ, the theories peculiar to Tsoṅ kha pa, which are not accepted by Go ram pa, are as follows: Theory A: absolute negation is the highest reality. Theory B: the Svātantrika school of the Mādhyamika philosophy accepts that conventional reality is a product of one’s distinctive being by own-characteristic. Theory C: the Prāsaṅgika school of the Mādhyamika philosophy accepts that the conventional reality is established through verbal activity. Theory D: the apprehension of objects as real is an obstruction of defilement. Theory E: the obstruction of recognition is the product of the defilement. Theory F: the śrāvakas and the pratyekabuddhas also understand the non-substantiality of all objects. Theory G: destruction is real. Theory H: store-consciousness does not exist in conventional terms. Theory I: self-cognition does not exist in conventional terms. Theory J: the Svātantrika school must employ the independent argument in order to prove the non-substantiality of objects, while the Prāsaṅgika school must not employ it. Although it is certain that these tell theories are found in the main works of Tsoṅ kha pa, some of these theories seem to have been advocated earlier by the Mādhyamika philosophers preceding Tsoṅ kha pa, such as Candrakīrti (c. 600-650) and Red mdaḥ ba (l349-1412). Therefore, theory B only, which is not found in their works, can be determined as the theory peculiar to Tsoṅ kha pa. Because theory B is not found in gSer phreṅ, which Tsoṅ kha pa wrote before he met with dBu ma pa, and because it is stated in TŚ that Tsoṅ kha pa contrived the peculiar theories as mentioned above after he got inspiration from Mañjuśrī with the aid of dBu ma pa, we can conclude that theory B, the theory peculiar to Tsoṅ kha pa, was produced by his contact with dBu ma pa.