Vikalpa refers to the interpretation and organisation of the data of perceptual experiences, making it intelligible and serviceable. Sense perception grasps unique particulars that last only for a moment. The unique particulars are real as they alone are causally effective. Cognitions that involve apparently shared features of objects are conceptual interpretations based on experiences of particulars. Objective reality is deep as it includes no general features. It causes experiences, although their subjective content does not mirror it. Some concepts apply more adequately than others to objective reality.

This sort of conceptual construction differs from the free play of imagination. Conceptual construction depends upon the objective realm. Even if the ways in which the minds work do not accurately represent the way things are when left alone. Conceptualisation involves generalizations. Language and conceptualisation go together. A problem comes up when people overlook the purely conventional nature of human ways of thinking and suppose that it corresponds to objective realities. Error occurs when conceptual thought takes its own forms to correspond directly to reality. As reality consists of momentary unique particulars, general concepts cannot represent it accurately. However, a thought is reliable if it is related causally to the actual object. According to Buddhists the term Vikalpa signifies deluded thinking which is tainted with emotions and desires and fails to grasp the true nature of things as they are.

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