The item may be an empirical thing or something subjective like a sense datum or appearance. There is disagreement over how they are self-justified. Non-empiricist theories may be foundationalist, e.g. the rationalist theory of Descartes. Strict theories would say that experience or reason alone yield justification. But few would be so strict.
Reason governs inference and experience picks out what the objects of sense-experience are.
It is thus misguided to think of epistemology as the battleground between rationalism and empiricism. Given the truth condition, if our justification fails to guarantee truth, we may be left with false belief, thus lacking knowledge. So justification sufficient to ensure knowledge must guarantee truth, say some foundation theorists. Given the account of acceptance, it is desirable to have a theory which automatically assures that our aim of believing only what is true is met. This leaves us with a dilemma.