I was reading the SEP article on the two truths
According to the abhidharmakosa:
An entity, the cognition of which does not arise when it is destroyed and, mentally divided, is conventionally existent like a pot and water. Ultimate existence is otherwise
The article adds that:
For a thing to be ultimately real is for that thing to be “foundationally existent” (dravya-sat / rdzas yod)
Does any Buddhist school claim that what arises when it is divided or destroyed, whether or not that exists etc., is the self?