Based on the Chinese translation of two chapters in the Śataśāstra, entitled ”Refusal of Permanence” and ”Refusal of Emptiness,” this study elaborates how Āryadeva refuses the five uncaused dharmas, namely space, time, direction, atom, and nirvāna, as well as the unconditioned dharma, emptiness. The purpose of this study is to present the crucial Mahāyāna insight of ”ultimate emptiness.” This study is divided into three parts: Part 1, Introduction: a philosophical investigation to and interpretation of the key implication of the unconditioned dharma. Part 2, How Madhyamaka School refuses the unconditioned dharmas, which includes three parts, 1. a general explanation of the unconditioned dharma, 2. an elaboration on the refusal of the five permanent unconditioned dharmas in the Chapter ”Refusal of Impermanence.” 3. an elaboration on demonstration of the true emptiness by refusal of it. Part 3, Conclusion: Summarizing the article and discussing the significance of the two chapters in the Śataśāstra.