The way of reasoning in the Mulamadhyamakakarika is a prominent topic; this essay discusses its distinctive logical reasoning via the oppositional terms such as arising/ceasing, annihilation/permanence, identity/difference, coming/going, worldly truth/noble truth, and samsara/nirvana. First, the two distinct ways of thinking as negation and confirmation in the theory of Eight Negations and Two Levels of Truth are presented. Second, that these two ways of thinking are based upon the Mulamadhyamakakarikas’s theory of pratitya- samutpada and wunyata are discussed. Third, these two kinds of thinking are shown to be relevant to the thought of Emptiness and Suchness and are actually equal to each other. Fourth, these two ways of thinking both aim to examine the oppositional sides to get beyond all duality to realize Nirvana. In sum, Mulamadhyamakakarika propounds Buddhist philosophical systems of Non-Duality and the Middle Way to pursue liberation through eradicating attachments to all dualistic thinking.