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(tib.: tsog nyi) Two accumulations stand for the merit (tib.: so nam kyi tsog) and wisdom (tib.: ye she kyi tsog) accumulation. The purpose of accumulating merits is to change our negative patterns into virtuous ones, to loosen up our habitual fixation on negativity. Eventually, the gathering of conceptual merit brings fixation to an end, allowing wisdom to dawn. The accumulation of merit alone can lead to rebirth in the higher realms and accumulation of wisdom alone can lead to staying in the state of Nirvana not knowing the full Enlightenment. With building up both of them, we make a cause for Buddhahood, where the accumulation of wisdom is the basis for Dharmakaya and the collection of merit is the basis for Rupakaya.