The theory of the two realities of later Madhyamaka represented by Bhāvaviveka and Candrakīrti were influenced by the three nature theory of the Yogācāra which was inherited from the soteriological system of Early Buddhism. Within the three-natures, paratantra is a reinterpretation of the theory of pratītyasamutpāda which plays a key role in the transcendence from samsāra to nirvāna. In order to avoid the problem of the Prāsavgikas, Bhāvaviveka suggested a secondary ultimate reality, i.e., the teachings in accord with non-arising to facilitate the communication between the two realities. Therefore, a practitioner is able to transfer oneself from the conventional to ultimate reality. Furthermore, Bhāvaviveka’s teaching of the secondary ultimate reality includes the knowledge of śūnyatā obtained from hearing, thinking, and meditating. Regarding these three knowledge, the logical argument, i.e., a syllogism, is a sufficient methodology to acquire the knowledge of hearing from which the other two types of knowledge can be achieved. Owing to the influence of Dīvnāga, syllogism had been established on the basis of the two kinds of perceptions (pramāva), direct (prayakwa) and inferential (anumāna) perceptions. In order to make the syllogism a qualified methodology, Bhāvaviveka accepted the other-dependent nature into his interpretation of the conventional. That is, the acceptance of the theory that an intrinsic nature exists in conventional existence allows for a decisive result by means of a valid syllogism. 在後期中觀學派的發展中，清辯及月稱的二諦論明顯受到唯識三性說的影響，而唯識三性說則顯然繼承早期佛教之解脫論而成立。三性之中，依他起性是原始佛教緣起論的再詮釋，而緣起論則是從輪迴向於解脫的關鍵樞紐。為了避免月稱等隨應破派在二諦論上所面對的困境，同時也在唯識依他起性的影響之下，清辯在二諦之中另立了所謂的「隨順勝義教」以便媒介二諦之間的鴻溝。清辯的「隨順勝義教」包含有聞、思、修三慧。其中，因明的邏輯論證是有效獲得聞所成慧的根本方法，依於此便能更進一步獲得思所成和修所成慧。在陳那的因明學中，立足現、比二量的佛教因明論證具有保證思維無顛倒的效能。為了保證此因明論證的效能，清辯在世俗諦中自性有的立論下，接受了唯識依他起自性有的論點。如此，世俗諦中自性有的立論即能保證因明論證的有效性，進而完善其解脫論。
