Perhaps I am wrong, but isn't one of the issues that separated Theravada from other early schools of Buddhism the idea that there exists a conventional person i.e the difference between conventional and ultimate reality? I am sure I heard somewhere that other early schools did not share this idea. Perhaps someone with better knowledge can comment because I can't remember where I heard this.
"If beings knew, as I know, the results of giving & sharing, they would not eat without having given, nor would the stain of miserliness overcome their minds. Even if it were their last bite, their last mouthful, they would not eat without having shared."