Completely enlightened people, however, perceive and understand that there really is no merit or virtue to speak of. Merit and virtue only exist in relation to a perceived self. Enlightened people have realized the nature of emptiness. Their merit and virtue have been transformed into wisdom. Enlightened people would also say that there is no such thing as wisdom or attainment; enlightenment is not attained through wisdom and merit because virtue, wisdom and merit are relative concepts. So from the enlightened position it is correct to say there is no merit or virtue.

We must not confuse the enlightened position with the unenlightened position. If enlightened people still claim that merit and virtue exist, then they are not fully enlightened. If unenlightened people claim there is no such thing as virtue and merit, they are talking out of ignorance because they still are attached to a self. People who hold this belief would not practice, and without practice, they would never have the opportunity to achieve the correct realization. It is important that one intellectually understands the difference between the causal (unenlightened) position and the consequence (enlightened) position.