[The Ox-head sect] taught absolute annihilation, [which] is to say that everything, both profane and sacred is dreamlike illusion and entirely non-existent. Original non-existence does not begin from the present. Even the knowledge which leads one to attain to nothingness 10) is unobtainable. In the Dharmadhatu which is all identity (samata) there are no Buddhas nor sentient beings; the Dharmadhatu itself is merely a
borrowed name. If the mind is non-existent, who will talk about Dharmadhatu? As the cultivation itself is non-existent, one should not cultivate; and as Buddhas are non-existent, so their worship is unnecessary. If one claims that there is a Dharma which is better than Nirvana, I would still say that it is a dreamlike illusion. There is no Law to follow, nor a Buddhahood for one to attain. Whatever the effort, all is deluding and false. To avoid going against truth, the only way is thus to understand thoroughly that originally nothing exists, and that one should not attach his mind to any thing. Only after this is one called liberated.
“Absolute annihilation” is, of course, Zongmi’s polemical exaggeration. Like Madhyamaka, the Ox-head position eludes the extremes of both eternalism and annihilation.