Not Two

Stephen Batchelor's Tricycle Blog: The Two Truths
The notion of Two Truths goes entirely against the grain of what the Buddha taught. Siddhattha Gotama's teaching is not founded on absolutes of any kind. He avoids the deeply ingrained assumption of much religious thought that reality is somehow split down the middle (God and Creation / Brahman and Maya / Nirvana and Samsara / Emptiness and Form). Ironically, of course, such divisions are blatantly dualistic - a position most Buddhists are supposed to be at pains to avoid.