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Tarvath Sutra
Through the knowledge derived from thought (mati) and scriptural knowledge (śrutajñāna), both material and non-material substances can be known, but only some of their manifestations can be comprehended; not all.
From the statement above, it can be understood that there is indeed a certain limitation in the subject matter of thought and the objects of perception, isn't it?
In terms of the substantial form, regarding the objects of both knowledge types, there is no limitation, but regarding their manifest forms, there is certainly a limitation in the subjects of both. Even though the manifest objects of perception have less significance, there is still the shared capability that both can know only the limited manifestations of knowledge, not the complete manifestations. Since thought-related knowledge is focused on present perceptions, it can grasp only certain present manifestations of substances according to the faculties of the senses and the qualifications of the soul. However, scriptural knowledge is capable of comprehending all three-time manifestations in sufficient measure.
Thought-based knowledge arises through sensory organs like the eye, which has the capacity to perceive only material substances. Therefore, how can all substances be counted among the objects of thought-based knowledge?
Thought-based knowledge can also occur through the mind similar to the senses. The mind can reflect on both material and non-material substances, whether through direct experience or scriptural study. Thus, I find no contradiction in considering all substances as objects of thought-based knowledge concerning the knowledge generated by the mind. However, the text in the Digantha, in Sutra 7, mentions that only in such a way does it apply (referring to the limited nature of knowledge).