To Chih-i, the Relative Truth and the Ultimate Truth constitute the Ultimate Truth that reflects objective reality:

“With this [Dharma of the Relative and Ultimate] as objective reality, what dharma is not incorporated? To bring forth knowledge with this object, what kind of knowledge would not be initiated?”

When the Dharma of Sentient Beings is considered to consist of the Relative and the Ultimate, it also signifies inconceivability. Since the Dharma of Sentient Beings is inconceivable, it is subtle. Chih-i concludes:

“The Dharma of Sentient Beings is inconceivable—though Ultimate, it is yet Relative; even though Relative, it is yet Ultimate. The Ultimate and Relative are identical and of no hindrance to each other. One should not view and look at living beings with the eyes of an ox or a sheep and evaluate and measure them with the mind of an ignorant man. Only when [one] has the knowledge like the Tathāgata, can [one] evaluate and measure [them].”

This is to say that the Dharma of Sentient Beings is related to the Twofold Knowledge concerning the Relative Truth and the Ultimate Truth.

These two truths embrace each other. The Relative contains the Ultimate and vice versa. Speaking of the Relative that contains the Ultimate, the real intention of the Buddha is to utilize the Relative as an expedient means, and to gradually guide sentient beings to attain Buddhahood. Speaking of the Ultimate that contains the Relative, the Relative as an expedient means is an indispensable device in revealing the Ultimate Truth about universal liberation for all sentient beings. The Relative and the Ultimate are two facets of the same reality that constitute the Dharma of Sentient Beings. (Vol. 2, Page 74-75)