Dīpaṃkaraśrījñāna (982–1054 c.e.), more commonly known under his honorific title of Atiśa, is a renowned figure in Tibetan Buddhist cultural memory. He is famous for coming to Tibet and revitalizing Buddhism there during the early eleventh century. Of the many works that Atiśa composed, translated, and brought to Tibet one of the most well-known was his “Entry to the Two Realities” (Satyadvayāvatāra). Recent scholarship has provided translations and Tibetan editions of this work, including Lindtner’s English translation (1981) and Ejima’s Japanese (...) translation (1983). However, previously there was no known Indian or Tibetan commentary to this work. This article identifies for the first time a brief commentary to the Satyadvayāvatāra and discusses its content and purport in relation to early Madhyamaka philosophy in Tibet, and provides an annotated translation of the work. This early Tibetan commentary on the two realities (satyadvaya) provides important insight into how late eleventh century or early twelfth centuries Tibetan followers of Atiśa understood the tenets of Buddhist philosophy, the nature of valid cognition (tshad ma), and the importance of spiritual authority. The early Tibetan commentary to Atiśa’s Satyadvayāvatāra provides direct textual evidence of the beginnings of scholasticism in Tibet and offers an early perspective on the formative developments in the intellectual history of Tibetan Madhyamaka. (shrink)