It is well known that Mokṣākaragupta refers to the classification of anyāpoha, i.e., the other-exclusion, in his Tarkabhāṣā. Previous studies, however, regard Mokṣākaragupta’s explanation as the assertion of an opponent, which is to be negated by later arguments. In this article the author points out that Mokṣākaragupta’s explanation about the classification of anyāpoha can be regarded as an assertion based on his own understanding. With this investigation Mokṣākaragupta’s philosophical position in the Buddhist epistemological tradition becomes clear, especially in contrast to Jñānaśrīmitra and Ratnakīrti.
