The purpose of this article is to describe the relationship between duality and transcendence within "The Sutra of Consummate Enlightenment". The theories of ontology, cultivation and realm are used to explore "discrimination" and "indiscrimination" in the true meaning of Consummate Enlightenment. By relying on the binary method, people are able to easily understand and identify problems that can lead to finding ways to transcend thus ultimately reach the realm of transcendence. Based on this ontology, "The Sutra of Consummate Enlightenment", which identifies "existence / nonexistence:' "truth /falsehood" and "purity/ unrighteousness", concludes that there are no such dual states or issues within. The purpose of cultivation programs is to enlighten through ontology as well as progress and deepen statuses within the realm. Therefore, discussion of cultivation in the Sutra focused on resolving "cause / effect", "graduality I instantaneity" and "doctrinal I factual" elements. Those to be discussed within the realm are "dichotomous / non dichotomous", "single I multiple" and "achievement I underachievement." Cultivators should continue to improve in every state of transcendence within the corresponding challenges and progressions. Ultimately cultivators would gain ingress into "the Great Ocean of the Thus-Adventist's Serene Surcease" through Consummate Enlightenment.