Reality is truly established. Conventional phenomena are established as false and deceptive. The ultimate, which is free from [falsity and deception], is established as truth of non-deception and non-falsehood. If this remains unestablished, it would then be impossible to see the arya’s truth. Merely seeing false and deceptive objects like ordinary beings would never ever free anybody. Whatever is dharmata, i.e., ultimate truth, is truly established, because it is established as the cognitive sphere of non-dual wisdom. Besides, it withstands logical analysis, for no logical reasoning whatsoever can undermine it or destroy it. Therefore so long as it does not withstand logical analysis, it is not ultimate, because it would absurdly be conventional. 

-- Mipham Rinpoche