The Dzogchen Ponlop Rinpoche said, “When the Buddha turned the wheel of dharma for the second time, on Vulture Peak Mountain, he taught the Perfection of Wisdom sutras to an assembly of bodhisattvas. This is the turning, known as the “vehicle of non-characteristics.” At this time Buddha presented the complete teachings on emptiness… It is just this realization that is the source of all realizations, of liberation or enlightenment. From the perspective of some Mahayana schools, the second turning of the wheel of dharma is seen as the most ultimate, or definitive, teaching of the Buddha.”