In his *Bāhyārthasiddhikārikā (BASK), “Verses on the Establishment of the External Object”—extant only in Tibetan translation—Śubhagupta (720–780 CE), a philosopher connected with the logical-epistemological school of Buddhism, argues the reality of external objects of cognitions. In this article, I shall provide an account of Śubhagupta's theory of the cognitive process, as expressed in BASK 35–44, particularly in light of his view that the images (ākāra) of those objects do not appear in cognition. BASK is part of an internal Buddhist debate (...) over the reality of external supports of perceptions, wherein Śubhagupta disproves the views of thinkers like Diṅnāga and Vasubandhu. On the other hand, he is one of the main opponents addressed in the Bahirarthaparīkṣā (BAP) of the Tattvasaṅgraha (TS) by Śāntarakṣita (725–788 CE) and the Tattvasaṅgrahapañjikā (TSP) by Kamalaśīla (740–795 CE). Therein, the two authors, while demonstrating the absence of the characteristics of apprehended (grāhya) and apprehender (grāhaka) with regard to cognition, keenly refute his ideas and quote selected Sanskrit verses that can be identified as the original Sanskrit of stanzas in BASK. Accordingly, I shall examine Śubhagupta’s theory of the cognitive process in two steps: (i) analyzing the arguments that Śāntarakṣita and Kamalaśīla advance against him based on their interpretation of Śubhagupta’s views; and (ii) analyzing the arguments that he brings forward against his opponents (namely, Diṅnāga and Vasubandhu), by means of the investigation of BASK 35–44 in their original context. (shrink)